The selective income taxexemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

A critique of a court decision striking down Colorado's law to collect use tax from out-of-state sellers.

Rather than await the decision on the Affordable Care Act, President Obama decided to attack preemptively with error-filled claims about the place of judicial review in our constitutional system. Judicial review springs from the duty of a court, when deciding a case before it, to enforce the Constitution over a conflicting act of Congress.

The following address was delivered as part of a panel discussion on The Upside-Down Constitution. The discussion was hosted by AEI and The Federalist Society.

In important cases that will be argued before the end of the year, the U.S. Supreme Court will address central questions of federalism and interstate commerce. Ashcroft v. Raich presents the question of whether the Commerce Clause authorizes Congress to criminalize the mere possession of marijuana, even where state laws...

States should be allowed to impose reasonable information reporting requirements on out-of-state retailers who sell to state residents, to facilitate the collection of use tax on residents' out-of-state purchases.

The court's rationale in Midwest Railcar Repair v. South Dakota Department of Revenue and Regulation contradicts basic principles of public finance economics.