The Evolution of the Tax Justice Debate: From Buffett to Zuckerberg
“Tax justice” is a powerful rallying cry that has the potential to generate a seemingly limitless number of bad tax policy ideas. The latest is a “mark-to-market” capital gains tax proposed in the New...
View ArticleGetting Internet Sales Tax Right
Click here for a printer-friendly version of this article.While Amazon has somewhat softened its stance against state-level efforts to collect sales tax on internet sales, the fight over how internet...
View ArticleIf Taxes Must be Raised, Raise Average Tax Rates
In the debate on how best to resolve the so-called “fiscal cliff” of $600 billion of pending tax increases and spending cuts scheduled for January 1, 2013, President Obama is not only insisting on more...
View ArticleTime to Fix the Charitable Deduction
Senate Finance Committee chairman Max Baucus and ranking minority member Orrin Hatch have issued a bracing and unusual challenge to their colleagues: make the essential case for any and all tax breaks...
View ArticleOn the Road to a Vehicle Mileage Tax
America needs to replace its motor fuel taxes with a fee for miles driven.Cars are becoming more fuel-efficient and miles driven are steadily declining. Electric cars use no gasoline at all, so their...
View ArticleAge of the Customer Heralds Potential Economic Boom
The power dynamic between buyers and sellers has changed and the market is rapidly adapting to a new paradigm shift. Thanks to the disruption caused by the Internet, consumers have more power than ever...
View ArticleOn Tax Day, Tax-Cutting Candidates Take Center Stage
By Tax Day, April 15, Americans have spent an average of 27 hours filling out their tax returns. Tax collections are at a record high. The government's numerous encounters with the debt ceiling and a...
View ArticleAnother Indictment of U.S. Corporate Taxes
Teaser: In their new release, the "2014 International Tax Competitiveness Index," Kyle Pomerleau and Andrew Lundeen of the Tax Foundation provide a holistic view of the 34 OECD countries' business tax...
View ArticleWorld Leaders, Ignore Obama and Do These Five Things Instead
Teaser: World leaders, beware: President Obama’s political loss last week is not preventing him from proffering economic advice on his travels to China and Australia this week. Rather than following...
View ArticleWhy Breaking Up (the Tax Code) Is So Hard to Do
Teaser: Everyone wants tax reform. At least we pays lip service to the idea that the U.S. economy would be better off with lower rates, a simpler code, and fewer loopholes. Yet something everyone...
View ArticleRubio Already Spearheading Tax Reform
Teaser: But a president's past experience does not determine the extent of issues he can address as president. To achieve as president, what is needed is governing experience, vision, and first-rate...
View ArticleBusting the Flat Tax Fallacy
Teaser: Republican presidential candidate Rand Paul recently unveiled his flat tax proposal. While Paul claims such a simple plan will help expand the American economy, implementing this system will...
View ArticleA Better Reason for a Flat Tax
Teaser: As long as regional price disparities exist and the U.S. maintains a progressive federal tax system, the principle of horizontal equity will be violated.Newly-released data from the Bureau of...
View ArticleDistinguishing Policy From Politics in the Cadillac Plan Tax
Teaser: The Affordable Care Act’s “Cadillac plan tax” has been much in the news of late.The Affordable Care Act’s “Cadillac plan tax” has been much in the news of late. A motley collection of health...
View ArticlePoliticians Who Support Ex-Im Should Embrace Corporate Tax Reform
Teaser: Bipartisanship is unusual these days, yet Washington can agree on supporting a program that leaves ordinary Americans as the losers.On Tuesday, the House of Representatives voted—with the...
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