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Why Entitlements Keep Growing, And Growing, And...

by Tunku Varadarajanfeaturing John F. Coganvia Wall Street Journal
Friday, September 8, 2017

Once granted, benefits always multiply and are nearly impossible to repeal, John Cogan says. Only three presidents have been able to rein them in.

In the News

Experts Criticize New York Times Article Claiming Top Tax Rate Of 39.6% Is Too Low

quoting John H. Cochrane via The Washington Free Beacon
Sunday, September 10, 2017

When top tax rates are lower, incentives to save, invest, and work increase.


Tax Reform Again

by John H. Cochrane via Grumpy Economist
Monday, September 4, 2017

A Wall Street Journal oped on tax reform. This complements an earlier oped and see the tax link at right for many others.

Analysis and Commentary

Tax Consumption Through A VAT, And Voilà

by John H. Cochrane via Wall Street Journal
Monday, September 4, 2017

If the administration and Congress drop the income tax, it won’t be difficult to achieve 3% growth.

Analysis and Commentary

Tax Reform Will Spur More Economic Growth

by Martin Feldsteinvia Market Watch
Wednesday, August 30, 2017

The Republican Party’s leaders in the United States House of Representatives have been hard at work for more than a year designing a major reform of personal and corporate taxes. This reform will be very different from the last major tax overhaul enacted back in 1986. The Tax Reform Act of 1986 focused on the personal income tax, lowering the top rate from 50% to 28% and cutting rates for lower-income taxpayers. The revenue loss was offset by changes in tax deductions and other accounting rules, producing a reform that was revenue neutral at each income level, even without taking into account the effects of lower tax rates on increasing economic growth and taxable incomes.

In the News

What Seattle's Income Tax Fight Says About Our America's Pension Mess

quoting Joshua D. Rauhvia Fox News
Tuesday, August 22, 2017

The city of Seattle is in a battle with residents over a controversial new income tax, and the spat says something significant about America’s public sector pension crisis.


Charles Blahous: A Tax Reform President Trump Should Like, And You Should Too

interview with Charles Blahousvia PBS
Wednesday, August 16, 2017

Hoover Institution fellow Charles Blahous talks about the tax treatment of employer-provided health insurance and notes that the open-ended deduction for employer-provided health insurance makes it less expensive to compensate an employee with an additional dollar of health insurance than an additional dollar of wages.


Tax Reform

by Michael J. Boskinvia
Wednesday, August 16, 2017

The primary goal of America’s tax code should be to raise the revenue to finance the necessary functions of government in the least distortionary manner possible. Tax systems with broad bases and low tax rates are the most effective foundation for an efficient, growing economy. While consumption taxes are efficient, all forms of taxation should be considered as long as they are revenue-neutral and accompanied by rigorous, enforceable spending controls.

In the News

Thursday Short Cuts

quoting Victor Davis Hansonvia Patriot Post
Thursday, August 10, 2017

Many of California’s wealthiest residents support high taxes, no-growth green policies and subsidies for the poor.


Hoover's Lanhee Chen Says Washington Is Not Working

interview with Lanhee J. Chenvia Bloomberg
Wednesday, August 2, 2017

Hoover Institution fellow Lanhee Chen discusses the dysfunction in Washington and his outlook for tax reform.