Ohio Joins the Flat Tax Club

Ohio Joins the Flat Tax Club

In 1972, Ohio politicians made the mistake of imposing a state income tax. That first tax had a top rate of 3.5 percent, but politicians quickly became addicted to this new source of tax revenue. By 1984, the top rate had jumped to 9.5 percent....
Tax Loophole Madness

Tax Loophole Madness

When I write about tax reform, I emphasize that there are three equally important features of the flat tax. One low tax rate on productive behavior. No double taxation of saving and investment. No distorting and inefficient loopholes. Regarding the third...
Louisiana Joins the Flat Tax Club

Louisiana Joins the Flat Tax Club

While there are plenty of reasons to be depressed about public policy (particularly the growing burden of government spending), there are a few reasons to feel optimistic. Argentina’s libertarian revolution. School choice revolution in the states. Tax cutting...