TaxBytes

Congress should pass an extenders package and resolve to move on fundamental tax reform during the next Congress. But that package should not include the PTC.

Imagine the surprise that online customers will receive when the lame duck Senate massively expands government power via the Internet.

Comprehensive reform should be the goal, not necessarily one piece of comprehensive legislation.

A tax increase is usually the result of Congress acting; in this case Americans will get an estimated $14.7 billion tax increase next year if Congress doesn't act—by passing an extension of the Internet Tax Freedom Act. The obstacle to this extension is Senate Majority Leader Harry Reid, who has his own tax-increase legislation, the Mainstreet Fairness Act.

Some people want the federal government to restrict the states from engaging in exactly the kind of activity, such as tax competition, that the Constitution reserves to the states.

With its just announced anti-inversion tax regulations, the Obama administration has simply dug in deeper on the wrong side of tax history.

To save our savings, government needs only to get out of the way.

An anti-inversion law that ignores broader tax reform might be legal but certainly is not the right thing to do.

Americans in almost every income class are better off than their European counterparts.

Focusing on our too-high corporate tax rate doesn’t tell the whole story—our corporate tax code also imposes enormous compliance costs on the U.S. economy.