Figuring out what is a tax expenditure, or loophole, requires settling competing views over what constitutes a neutral tax system.
Daily Analysis
National Sales Tax Update: Test Vote for the Fair Tax
Fundamental tax reform is back on the agenda.
Addressing IRS Dysfunction
The IRS doesn’t need more money and power. It needs a better tax code to enforce.
Another Victory for Tax Competition
Another government pressured to lower tax rates.
Best and Worst News of 2022
The annual tradition continues.
Trump’s Tax Returns and the Flat Tax
We should junk the internal revenue code
The Unavoidable Choice: Entitlement Reform or Massive Middle-Class Tax Increases
There are not enough rich people for only class-warfare taxes to finance future entitlement spending.
An Overdue Wake-Up Call for New York Democrats?
Has New York already passed the tipping point?
Fiscal Policy, Double Taxation, and (Im)Morality
Some people really believe all money belongs to government.
Time to Resuscitate the Flat Tax
The answer to corruption and deadweight loss.