An individual-based tax system helps resolve a number of fairness concerns by treating all individuals equally, regardless of marital status.

The Research and Experimentation Tax Credit was explicitly designed as a temporary measure. And much like duct tape is well suited for fixing temporary minor leakages, the credit’s design is appropriate for its original transitory objectives but not to serve as a permanent program.

Should the US tax code treat people as families, as it currently does, or as individuals? This paper considers the costs and benefits of switching to a tax system based on individual, rather than family, income.

The Internal Revenue Service dropped a bombshell last Friday, admitting that some of its employees had singled out Tea Party groups' 501(c)(4) applications for extra scrutiny. In responding to the scandal, the first step, of course, will be to identify and discipline those who engaged in wrongdoing.

It has been almost four years since the end of the recent recession, but the U.S. has yet to return to its previous levels of unemployment. The shift in the Beveridge curve suggests that it may never do so.

In the past several decades, 30 states have introduced tax and expenditure limits to maintain fiscal discipline, but all evidence suggests that these laws are ineffective.

The jobs report this week means that the sequester is not crushing the economy, but Obamacare may be cutting people's hours.

Tax withholding is corrosive to democracy for many reasons. Withholding means we are, in effect, working for the government before we are working for ourselves.

Shifting to a Vehicle Miles Traveled tax system serves neither the interests of good government nor the interests of personal privacy.