"Penn and Teller are fellows at the Cato Institute, a libertarian think tank based in Washington DC. Penn Jillette is an H.L. Menkin Research Fellow and writes the "Final Word" column for Regulation Magazine. A profile of Penn on the Cato Institute's website describes it as a program that "looks to debunk junk science, scares and scams with reason and logic." Cato has received financial support from the oil industry, tobacco industry, the pharmaceutical industry and Wal-Mart, as well as conservative foundations like the Koch Family Foundations and Scaife Foundations oil fortunes."