TaxBytes

The time is now for Congress to recognize that a permanent moratorium has come of age and mark the occasion by saying goodbye forever to discrimination.

With a couple of tweaks, the President’s MyRA proposal can become the Personal Retirement Account conservatives have championed for 30 years.

The benefits to our economy of reducing the corporate tax rate and moving to a territorial system are indisputable for individuals, small business and large corporations alike.

Having both the highest national debt and the highest corporate tax rate among our competitors is not a very competitive strategy for the future.

Taxable events are on the move but archaic tax codes remain moribund.

Among the disappointing lessons of the budget deal: More spending makes politicians on both sides of the aisle a little more merry.

This is one annual tradition that must end.

With the next round of sequester spending restraints scheduled to hit in 2014, we’re about to find out which Republicans have the courage of their supposed limited government convictions.

Tax reformers need to keep a clear vision of what they’re trying to accomplish with tax reform, because if the purpose of the reform is to stimulate economic growth it must increase the after-tax rate of return to capital, otherwise reform could actually make things worse.

For years various politicians have warned that following the public policy decisions of European countries too closely would take us down a path to becoming a European welfare state. But following the lead of one European country now would likely help the U.S. move towards a healthy, freer, growing economy.