The Manhattan Institute is a free market think tank (501(c)3) based in New York City. For more than 40 years, the Manhattan I ... nstitute has been an important force in shaping American political culture. We have supported and publicized research on our era's most challenging public policy issues: taxes, welfare, crime, the legal system, urban life, race, education, and many other topics. We have won new respect for market-oriented policies and helped make reform a reality. read more