Education leaders often act lazily, blaming union contracts and federal regulation rather than confronting the problems they have the capacity to solve.

We should strive to keep our imperfect tax system as neutral as possible, allowing the allocation of capital to be determined by market forces.

Twenty-five changes to personal and business income taxes could improve the simplicity, efficiency, and fairness of the income tax system.

Politicians have frequently directed harsh rhetoric toward particular corporate taxpayers that earn high profits. At times, this rhetoric has been accompanied by policy proposals that single out a narrow set of profitable taxpayers for disparate treatment. Perhaps the most notable example is the war against Big Oil.

In adopting the Sarbanes-Oxley Act, Congress acted hastily, without adequate thought, and apparently without an understanding of the problem it was seeking to address.

Cash flow is a more reliable indicator than audited financial statements, and it would be of greater use to investors if the SEC encouraged companies to present this data in a usable form.