The Undead Death Tax
Burying the undead death tax would be one of the 113th Congress’s best legacies.
With Ex-Im, Congress Should be Pro-Market, not Pro-Business
Free market means opposing crony capitalism rather than defending it.
Pugilistic Manner or Performance Management?
Instead of tax reform Congress seems insistent on blame, negative reinforcement and abdicating responsibility.
Moving from Pigou to Government Control
There is little, if any, room in the tax code for taxes conceived as a means to influence behavior. However, a conversation about using the tax code as means to control citizens does seem to correctly involve cow waste.
What's Wrong with the Middle Class? Uncertainty, Taxes and Low Growth
Given the years of handwringing and little in the way of results, one might believe the reason the middle class is under greater stress is a mystery, but in fact the reason is clear.
Voters Favor Corporate Tax Reform
Citizens get it, can explain it, and understand that the failure of Congress to undertake tax reform is directly harming our country.
Fiddling While Capital Flees
In a free society, capital can flee hostile policies, and today capital is fleeing to avoid America’s exorbitant business tax rates while our politicians do nothing about it.
Extend, Then Reform
Pass the tax extenders and then let's get serious about fundamental tax reform.
Time to Exit the Export-Import Bank
The Export-Import Bank is a crony capitalist institution that distorts our export markets with a backstop of taxpayer guarantees. Congress should phase out the Export-Import Bank and eliminate the potential for yet another taxpayer bailout.
Playing To Win or Playing Not To Lose?
The GOP was handed an opportunity in the form of Congressman Camp’s tax reform proposal. But since its introduction the impulse to simply play to not lose has taken over many in the GOP.