An individual-based tax system helps resolve a number of fairness concerns by treating all individuals equally, regardless of marital status.

Should the US tax code treat people as families, as it currently does, or as individuals? This paper considers the costs and benefits of switching to a tax system based on individual, rather than family, income.

The Internal Revenue Service dropped a bombshell last Friday, admitting that some of its employees had singled out Tea Party groups' 501(c)(4) applications for extra scrutiny. In responding to the scandal, the first step, of course, will be to identify and discipline those who engaged in wrongdoing.

In the past several decades, 30 states have introduced tax and expenditure limits to maintain fiscal discipline, but all evidence suggests that these laws are ineffective.

Tax withholding is corrosive to democracy for many reasons. Withholding means we are, in effect, working for the government before we are working for ourselves.

Shifting to a Vehicle Miles Traveled tax system serves neither the interests of good government nor the interests of personal privacy.

The truth is that a return-free system only sounds good until you think about it. When you do, it doesn't take long to understand why we need to keep the government out of the tax-preparation business.

A policy shift that weakens the link between taxes imposed and benefits received by definition yields wealth transfers, and the vast array of perverse incentives attendant upon them. 

Viard explains that PPL Corp. v. Commissioner highlights the lack of a sound policy reason for the foreign tax credit’s favorable treatment of foreign income taxes relative to other foreign taxes and nontax costs of earning foreign income.

To be sure, Israel must make difficult choices to reduce its fiscal deficit, but attempting to do so by increasing the tax rate on business income---particularly mobile business activities such as export-oriented production---will discourage foreign direct investment (FDI) into Israel and may encourage Israeli firms to expand their businesses abroad instead of at home.