TaxBytes

The tax code should treat investment in human capital at least on par with investment in physical capital.

With the selection of Paul Ryan as Mitt Romney’s companion on the Republican presidential ticket, it’s clear math will play a major role in the fall campaign. But who’s got the right math?

Governments all over the world are in a lather over the “tax gap”—revenue to which they feel entitled but fail to collect for various reasons. And the U.S. is no exception.

Although all 50 states report an increase in tax receipts they want more, and are trying to get more via the so-called Marketplace Fairness Act, even if it involves trampling on Supreme Court precedent.

It’s time for the federal government to step up and protect consumers from the threat of unfair, duplicative taxes on their digital purchases.

Pro-tax forces across the country see broadband as yet another goose to be plucked.

The "Penny Plan" does what everyone knows needs to be done—sets the federal government’s fiscal house in order and restrains government to a reasonable share of GDP.

Instead of dealing with the root cause, Senator Schumer is acting like a tyrant and attacking those who flee his oppression.

Once again, conservatives have attempted to eliminate a government program that creates economic distortions and puts taxpayers at risk; and once again the Washington establishment has cut their legs out from under them.

Higher taxes on the wealthy and the productive don't deliver, and in fact lead to capital and talent flight, as France is about to find out.