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This article is the first part of a two-part examination of the contentious issue of how state governments' provision of goods and services to the public should be taxed under a VAT.
The administration's argument about health care has been that it is both an emergency and a necessity for the long-term fiscal health of America.
The Unabomber's papers should be locked away.
The animal spirits of high earners are going to be directed away from productive investment and toward tax avoidance.
David Cannadine on Andrew W. Mellon's legacy.
Public sensibility is a valid concern of good public policy, including the selection of art exhibits.
On education-reform legislation, compromise trumped conservatism.
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.



