There is Nothing Simple About Perry's Tax Plan

Rick Perry's proposal to make his flat-rate tax plan optional seems like a political master-stroke: it lets him propose the type of flat-rate, broad-based tax plan that most economists like while simultaneously promising that nobody will need to pay more. Nice as this sounds, however, it …

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Written by Eli Lehrer on Tuesday October 25, 2011

The Fair Tax: It's Back

Rick Perry is getting a lot of scrutiny for comments in his book Fed Up! where he argues that making income tax constitutional through the Sixteenth Amendment has lead America on a " road to serfdom ". He writes that the income tax could be replaced by a Fair Tax: Another option would be to …

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Written by Noah Kristula-Green on Tuesday August 23, 2011

How Progressive Taxation Punishes Hard Work

A new study shows how progressive taxation is inequitable for people who are working harder. My friend Kip Hagopian has a very thought-provoking article in the current issue of  Policy Review on the (in)equity of the progressive income tax. Here is a core point: The progressive …

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Written by David Frum on Saturday April 2, 2011

Fighting the Deficit with Tax Reform

Congress is once again considering revamping the tax code. While real reform is years off, a few easy reforms could make a good dent in the deficit. Congress is once again considering revamping the tax code, starting with corporate taxes.  It may be heresy to say, but there was never a worse …

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Written by Hank Adler on Monday February 28, 2011