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State Tax Divergence, Part II
Adding to what I wrote in April, let’s look at dramatic changes in state taxation. And we’ll start with this video about the foolishness of class-warfare policy. I’m sharing that video because...
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OECD Urges Bigger Burden of Government in Romania
Sixteen years ago, I wrote a celebratory column because Romanian lawmakers opted to keep their flat tax, notwithstanding pressure from international bureaucracies. Unfortunately, something bad has...
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The Tradeoff Between Tax Progressivity and Economic Output, Part II
The Center for Freedom and Prosperity released this video back in 2010, but I don’t think I’ve re-shared it since 2016, so let’s begin today’s column with a reminder that it is possible to have a...
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IMF Bureaucrats (Who Get Tax-Free Salaries) Recommend Big Tax Increases for...
I normally have a Thanksgiving-themed column every year (2024, 2023, 2022, etc, etc), but I just saw something so irritating from the pro-tax crowd at the International Monetary Fund (IMF) that I’m...
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Bulgaria and the 20th Theorem of Government
My 20th Theorem of Government is based on the very simple – but empirically rigorous – premise that the key fiscal variable is spending growth. If government is restrained, there are inevitably good...
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Ohio Joins the Flat Tax Club
In 1972, Ohio politicians made the mistake of imposing a state income tax. That first tax had a top rate of 3.5 percent, but politicians quickly became addicted to this new source of tax revenue. By...
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Estonia’s Transition from Socialist Misery to Free-Market Prosperity, Part III
I’m in Estonia as part of the Free Market Road Show, so this is a good opportunity for Part III of my series on that country’s rebound from communism. To follow up on Part I and Part II, let’s start...
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Tax Loophole Madness
When I write about tax reform, I emphasize that there are three equally important features of the flat tax. One low tax rate on productive behavior. No double taxation of saving and investment. No...
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Louisiana Joins the Flat Tax Club
While there are plenty of reasons to be depressed about public policy (particularly the growing burden of government spending), there are a few reasons to feel optimistic. Argentina’s libertarian...
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The Five Most Important Ballot Initiatives of 2024
One of my traditions is that I highlight the most important ballot initiatives every year (see 2023, 2022, 2021, 2020, 2019, 2018, etc). Unlike contests between flawed and deceptive politicians, these...
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The Case for a Flat Tax
I explained the benefits of a flat tax in a video 14 years ago. And I’ve since shared two videos (here and here) of Steve Forbes arguing for a flat tax. If those are not enough, here’s a recent...
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Estonia’s Transition from Socialist Misery to Free-Market Prosperity, Part II
In Part I of this series, we looked at the many pro-market reforms that turned Estonia into an “improbable success.” For Part II, let’s look at fiscal policy. And we’ll start with the country’s best...
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Is Iowa Becoming the “Florida of the North”?
According to both Economic Freedom of North America and Freedom in the 50 States, Iowa is boringly average, ranking in the 20s. That’s better than being terrible, like New York or California. But it’s...
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(Even Better) State Tax Rankings
There’s been great progress in recent years with regards to state tax policy. When I put together my first ranking back in 2018, there were 9 states with flat taxes and and 3 states with low-rate...
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Should America Copy Estonia’s Pro-Growth Flat Tax?
The Baltic nation of Estonia is an improbable success. After breaking free from the horror of Soviet communism, leaders adopted pro-market reforms. Including a low-rate flat tax for households....
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Addressing IRS Dysfunction
I’m not a big fan of the Internal Revenue Service, but our awful (and anti-growth) tax system is mostly the fault of politicians. Ever since that dark day in 1913 when the income tax was enacted,...
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Trump’s Tax Returns and the Flat Tax
I applauded when Joe Biden used clever tax strategies to reduce his (apparently unpatriotic) tax bill to the IRS. I also applauded when Bill and Hillary Clinton engaged in clever tax avoidance, as well...
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Time to Resuscitate the Flat Tax
It is economically foolish to have high tax rates, double taxation, and corrupt loopholes. The answer, as Steve Forbes explains in this video, is the flat tax. He makes excellent points, similar to the...
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Applauding Governor Ducey of Arizona
Because politicians have built-in incentives to expand the size and scope of government, it is very rare to find elected officials who actually deliver more liberty. Some of them will offer rhetoric,...
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The Correct Rate for a State Income Tax Is Zero
Looking at reforms at the state level, the past two years have produced very good news on education policy and tax policy. Regarding the latter, many states have lowered tax rates and several of them...
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