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.

Another government pressured to lower tax rates.

The annual tradition continues.

We should junk the internal revenue code

There are not enough rich people for only class-warfare taxes to finance future entitlement spending.

Has New York already passed the tipping point?

Some people really believe all money belongs to government.

The answer to corruption and deadweight loss.