More evidence that taxpayers respond to changes in tax policy.

Many have substantial control over the timing, level, and composition of their income.

A tax penalty and discriminatory features of Social Security discourage women from working.

This merits close attention.

All taxes undermine prosperity, but personal income taxes and corporate income tax do the most damage.

This is a very important principle of taxation.

Here’s how to do round 2.

Historical insights on tax policy.

High tax rates don’t work.