Adam N. Michel In addition to raising revenue, the tax code is used by politicians to subsidize myriad private activities, including politically popular energy sources, charitable giving, children, research, and…
Editor’s Pick
-
-
Romina Boccia and Dominik Lett Congress is in the midst of debating the annual defense spending bill and chances for completion before the August recess look bleak. The multitrillion‐dollar increase…
-
Gabriella Beaumont-Smith A bipartisan group of Senators, led by Senator Tammy Baldwin (D‑WI), introduced the Country‐of‐Origin Labeling (COOL) Online Act on May 3, 2023. Built on the pretext that American…
-
Jeffrey Miron This article appeared on Substack on July 25, 2023 An interview in the Harvard Gazette with Professor of Medicine Allen Steere explains: [T]here are currently no vaccines for…
-
Nicholas Anthony Despite evidence that only a small fraction of cryptocurrency activity is associated with illicit activity and that cryptocurrency was not a chief source of sanctions evasion when the war in…
-
Editor's PickInvesting
Changing the Rules in the Face of Increasing Losses: Initial Thoughts on New Proposed Merger Guidelines
Jennifer Huddleston Much like little children who are losing a game, the Federal Trade Commission (FTC) and Department of Justice (DOJ) have decided to change the rules that govern when they…
-
Alex Nowrasteh The recent Supreme Court case about affirmative action in university admissions (SFFA v. Harvard) paralleled a broader social debate over meritocracy. Those opposed to affirmative action broadly say they…
-
Michael F. Cannon Health care in the United States is such an expensive mess, no one wants to take credit for it. Patients and their families go out of their…
-
Editor's PickInvesting
School Resource Officers: Is Police Presence in Schools Doing More Harm than Good?
Kayla Susalla In the 2019–20 school year – the most recent with federal data – 51.4 percent of public schools possessed an armed, sworn, law‐enforcement officer. School Resource Officers (SROs)…
-
Adam N. Michel I recently testified before the House Ways and Means Tax Subcommittee on the Organisation for Economic Cooperation and Development’s (OECD) Two Pillar proposal to increase corporate tax…