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Tax Reform and the 2016 Election

I’m a huge fan of a simple and fair flat tax. Simply stated, if we’re going to have some sort of broad-based tax, it makes sense to collect revenue in the least-damaging fashion possible. And a flat tax achieves that goal by adhering to the principles of good tax policy. A low tax rate – […]

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Another Encouraging Example of How Tax Competition Thwarts the Greed of the Political Class

There are some things in life that are guaranteed to make me smile. Georgia Bulldog victories are on that list, of course, and I also relish occasional moments of glory on the softball field. Shifting to the world of public policy, nothing warms my heart and brings a smile to my face faster than news […]

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The Real Beneficiaries of the Death Tax

Who benefits most from the death tax? There are two obvious answers. First, politicians presumably benefit since they get more money to spend. Yes, it’s true that the tax discourages capital formation and may actually lose revenue in the long run, but politicians aren’t exactly famous for thinking past the next election cycle. Second, there […]

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In the Left’s Orwellian World, Taxpayers Who Get to Keep their Income Are Getting “Handouts”

I’ve sometimes asserted, only half-jokingly, that statists believe all of our income belongs to the government and that we should be grateful if we’re allowed to keep any slice of what we earn. This is, at least in part, the mentality behind the “tax expenditure” concept, which creates a false equivalence between spending programs and […]

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Equal Pay Day: Economic Illiteracy and Hillary Hypocrisy

I realize it’s tax week and I should be condemning our convoluted tax code and oppressive IRS. But I can’t resist getting diverted to another topic. It’s time to debunk the notion that there is rampant sexism in the private economy that causes women to by systematically underpaid. I addressed the issue back in 2010, […]

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Tax Policy, Double Taxation, Tax Reform, and the Proper Definition of Income

With so many Americans currently filled with anxiety about their annual tax forms, this is the time of year that many people wistfully dream about how nice it would be to have a simple and fair flat tax. Unfortunately, there are many obstacles to better tax policy. I’ve previously addressed some of these obstacles. 1. […]

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