The plan is now turning into a political liability.

This article appeared in Cayman Financial Review.

More evidence on the impact of low tax rates.

Proponents of good policy should never do anything that might create conditions for a VAT in the US.

More on this bad idea.

There are better options available, though they may not be easy.

The wrong answer to America’s wretched business tax system.

The Policy Brief considers the political and economic outcomes of the border-adjustable corporate tax proposed in the Ryan-Brady blueprint.

Rooting for the first list, but afraid we’ll get the second.

Other nations shouldn’t have all the fun.