North Carolina has gone from one of the worst to one of the best states on fiscal policy. But not everyone is happy about what’s happened in the Tarheel State.

How to fix the tax treatment of household savings.

Federal tax revenues have skyrocketed. When will enough be enough?

California politicians say that they are trying to punish the rich, but lower-income and middle-class people are suffering a lot of collateral damage.

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