Platform | Substack | Pricing | Only free issues | Publishes | Weekly |
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While the Tax Cuts and Jobs Act (TCJA) cut taxes for most individuals and businesses (as the name implies), the legislation also made significant structural changes to the tax code. True tax reform comes with trade-offs and the TCJA was no ...
A key piece of the 2016 House Republican Tax Reform Blueprint proposed remaking the corporate income tax into a destination-based cash-flow tax (DBCFT). The new tax would have included a border adjustment that raised about $1 trillion in re...
The United States stands alone in applying the entire domestic tax regime to all citizens, permanent residents, and tax residents regardless of where they live and work. Eritrea’s brutal dictatorship is the only other country to come close,...
The United States is at a fiscal policy crossroads. If federal spending remains on its current upward trajectory, the US budget will increasingly resemble government budgets in Europe, where government spending dominates economic activity. ...
The writers behind this newsletter.
Director of tax policy studies at the Cato Institute.
Research Associate at the Cato Institute | MA Fellow at the Mercatus Center | Masters Student in Economics at George Mason University
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