IRS?A system of voluntary tax compliance cannot survive a dishonest IRS. Lois Lerner and company have virtually ruined the agency. For the foreseeable future, each time an American receives a tax quer

California’s politicians are famously addicted to division and status quo. Can’t this time be different? By John F. Cogan and Christopher Edley Jr.

James Surowiecki’s attack on “Corporate Welfare Queens” is like something out of Adam Smith’s The Wealth of Nations.

Regardless of how the government shutdown and debt-ceiling fight plays out, our political leaders will eventually have to negotiate meaningful spending cuts and entitlement reforms. Otherwise, the country will lurch from one stalemate-and-crisis to another.

How Governor Schwarzenegger of California lost a rich opportunity. By Bill Whalen.

The Sarbanes-Oxley Act was bad legislation in even more ways than you might suppose. By Clark S. Judge.

The illusion that Barack Obama will lead from the economic center has quickly come to an end. President Obama is returning to Jimmy Carter’s higher taxes and Bill Clinton’s draconian defense drawdown.

When governments abroad fail to offer decent schools, entrepreneurs rush in. By Chester E. Finn Jr.

A financial crisis is the worst time to change the foundations of American capitalism.