Crossborder sales, through the Internet or other channels, are commonly taxed on the basis of their destination, not the country or state of their origin. This structure is uniformly acknowledged as terribly complex, burdensome, and inefficient. Sales and purchase decisions are distorted by the tax advantage enjoyed by crossborder...

Believers in central planning should take a look at Washington's Metro rail transit system. While they will find many things to like, they will also see examples of how central planners -- and especially rail transit planners -- can get things disastrously and expensively wrong.

The definition of insanity is doing the same thing over and over again. This idea stands as a damning indictment of decades' worth of school reform efforts.

While there is no such wide-ranging immigration reform bill currently making the rounds in Congress, the "Stopping Trained in America Ph.D.s from leaving the Economy" (S.T.A.P.L.E.) Act, sponsored by Rep. Jeff Flake (R-Ariz.) has bipartisan support and is a step in the right direction.

Michael S. Greve proposes that the system be reformed to tax crossborder sales based on their origin rather than their destination.

80% of women at the top (in business, I presume) have husbands who don’t work.

Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.

This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.