In "My Father at 100: A memoir", Ron Reagan attacks his father on several fronts, yet it seemed to lack substance on why he disagreed with him.

Has one of our two major parties ever had a weaker field of presidential candidates in a year when its prospects for victory seemed so great? My answer, after hemming and hawing a bit, was yes: the Democratic party in 1932. 

According to the most recent statistics available from the Organisation of Economic Co-operation and Development (OECD), the U.S. combined corporate income-tax rate was second highest among the thirty OECD countries (39.3 percent in 2005). However, as a percentage of gross domestic product (GDP), the revenue yield of the corporate income-tax...

Neither the CBO nor the Treasury's assumptions--that capital bears 100 percent or that no one bears the tax--are valid. Both approaches fail to reflect recent empirical and theoretic research that finds workers bear a large portion of the burden of the CIT.

The revenue loss from reducing the corporate tax rate would be smaller than one might expect--and a gas tax increase might make up any shortfall.

David Cannadine on Andrew W. Mellon's legacy.

To get the South focused on economics, don't talk about race.

Businesses don't pay taxes. People pay taxes. And the evidence suggests the corporate tax hits wage earners hard.