Iowa lawmakers are enacting big reforms.

Which tax expenditures are actually loopholes?

There’s a glimmer of hope that a few states will jettison their income taxes.

Estonia’s experience with regards to tax policy may provide some lessons for the United States.

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

Figuring out what is a tax expenditure, or loophole, requires settling competing views over what constitutes a neutral tax system.

Fundamental tax reform is back on the agenda.

The IRS doesn’t need more money and power. It needs a better tax code to enforce.

The annual tradition continues.

The answer to corruption and deadweight loss.