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Tag Archives: tax reform

There’s Not Much Hope for Tax Reform

There’s Not Much Hope for Tax Reform

In recent months, I’ve displayed uncharacteristic levels of optimism on issues ranging from Obamacare to the Laffer Curve. But this doesn’t mean I’m now a blind Pollyanna. We almost always… Read more »

New GAO Study Mistakenly Focuses on Make-Believe Tax Expenditures

New GAO Study Mistakenly Focuses on Make-Believe Tax Expenditures

I’m very leery of corporate tax reform, largely because I don’t think there are enough genuine loopholes on the business side of the tax code to finance a meaningful reduction… Read more »

Targeting Multinationals, the OECD Launches New Scheme to Boost the Tax Burden on Business

Targeting Multinationals, the OECD Launches New Scheme to Boost the Tax Burden on Business

I’ve been very critical of the Organization for Economic Cooperation and Development. Most recently, I criticized the Paris-based bureaucracy for making the rather remarkable assertion that a value-added tax would… Read more »

Corporate Jet Loopholes, Depreciation, and Common-Sense Tax Policy

Corporate Jet Loopholes, Depreciation, and Common-Sense Tax Policy

I’m not a fan of loopholes in the tax code. I’ve complained about the number of pages in the tax code, the number of provisions in the tax code, and… Read more »

The Tax Code Shouldn’t Steer Capital to State and Local Governments at the Expense of Private Investment

The Tax Code Shouldn’t Steer Capital to State and Local Governments at the Expense of Private Investment

I’m a proponent of a pro-growth and non-corrupt tax code. I mostly write and talk about the flat tax, though I’d be happy to instead accept a national sales tax… Read more »

Taxes 2013: Why Tax Reform Won’t Be Enough to Solve Our Fiscal Crisis

Taxes 2013: Why Tax Reform Won’t Be Enough to Solve Our Fiscal Crisis

This article appeared in PolicyMic.

The Great Hillsdale College Debate: Flat Tax or Fair Tax?

The Great Hillsdale College Debate: Flat Tax or Fair Tax?

I’m at Hillsdale College in Michigan for a conference on taxation. The event is called “The Federal Income Tax: A Centenary Consideration,” though I would have called it something like… Read more »

The “National Taxpayer Advocate” at the IRS is Advocating for the Government, Not Taxpayers

The “National Taxpayer Advocate” at the IRS is Advocating for the Government, Not Taxpayers

I’m not a big fan of the Internal Revenue Service, though I try to make sure that politicians get much of the blame for America’s convoluted, punitive, and unfair tax… Read more »

Yes, We Should “Reform” Payroll Taxes, but only if that Means Personal Retirement Accounts

Yes, We Should “Reform” Payroll Taxes, but only if that Means Personal Retirement Accounts

Washington is filled with debate and discussion about the economic burden of the federal income tax, which collected $1.13 trillion in FY2012 ($1.37 trillion if you include the corporate income… Read more »

What Was the Most Tragic Policy Development of 2012?

What Was the Most Tragic Policy Development of 2012?

I’m not sure I could pick out a significant victory for human freedom in 2012. Maybe I’m missing something, but the only good policy that’s even worth mentioning was the… Read more »