Articles
Tax-Exempt Status Requires Colorblindness
Ending racial preferences in higher education isn’t Internal Revenue Service overreach. It is the law.
November 3, 2026
Richard Epstein examines the legal and political controversies stemming from North Carolina’s controversial bathroom law.
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Government Waste, Fraud, And Abuse
Waste, fraud, and abuse of public funds are among the oldest and most persistent issues in American history.
September 16, 2026
Articles
Two Economists Studied California's Billionaire Tax. They Reached Wildly Different Conclusions
Hoover Institution fellows Joshua Rauh and Benjamin Jaros found that the wealth tax could lead to an exodus of billionaires out of California, damaging the state's economy and blowing a hole in the income tax revenue the state already collects from billionaires.
October 22, 2026