We would have a much less destructive system with a national sales tax.

Fundamental tax reform is back on the agenda.

Maybe it is time to think about going on offense.

Understanding the problem of double taxation.

This bad idea will be back.

It’s not the economics that are the problem, it’s the politicians.

I’m a long-time proponent of the flat tax for three simple reasons. 1. It replaces the discriminatory “progressive” tax with a single tax rate at the lowest possible level, thus reducing the tax penalty on productive behavior. 2. It gets rid of all forms of double taxation, such as the death tax and capital gains tax, meaning economic activity is never taxed more […]

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 face an uphill battle in our efforts to restrain the power and greed of the political class. And in some areas, such as the fight […]

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 “100 Years of Misery from the IRS.” I’m glad to be here, both because Hillsdale proudly refuses to take government money (which would mean being […]

What do the flat tax and national sales tax (and even the value-added tax) have in common? As I explain in this Senate Budget Committee testimony, they are all single-rate, consumption-base, loophole-free tax systems that fulfill the key principles of good tax policy. But good theory doesn’t operate in a vacuum, which is why I […]