The smartest tax doesn’t have to raise a lot of revenue to do social good. The point of a carbon tax, for example, is to ...

The income tax is a landmark progressive innovation of the last century, and it is under attack from multiple sides.

Not because I disagree that American democracy is under assault and we need to take action, but because there’s a world of ...

Presidents are treating fiscal restraints as optional. Congress can restore the officer originally created to enforce them.

The United States faces a fiscal outlook that is commonly and correctly understood to be unsustainable under current policy.

For as long as the editors of this journal can remember, the broad left has been on the back foot about taxes. Barack Obama in 2012 said that “if you make less than $250,000 a year, like 98 percent of ...

Last year’s giant tax bill established something unprecedented in the history of the income tax, which sounds dryly technical ...

The United States collects much less revenue as a share of our economy than most other wealthy nations. Meanwhile, a handful ...

Our nation’s fiscal trajectory is unsustainable, in part due to the decline in revenue collection stemming from a series of ...

Taxing the accumulated wealth of America’s ultrarich should be a top tax-reform priority for the next administration. To be ...

The success of any federal tax policy depends on the functioning of the Internal Revenue Service. Indeed, the success of any ...

Every society must choose which goods and services—from education to roads to health care—to provide publicly and which to relegate to the realm of individual responsibility. Over the past five ...