To help clarify whether IRS incorrectly, unfairly, or illegally targeted the Tea Party and other conservative groups, here are the answers to a few basic...

Let’s start with the obvious. Those IRS employees who singled out conservative groups for scrutiny over their tax-exempt status were wrong, wrong, wrong. Any whiff...

Upon these three facts everyone agrees: 1) After a long period of explosive increases, health cost growth has slowed markedly in recent years. 2) A...

If you are a tax geek, or even a normal person who wants to keep up with the ongoing debate over restructuring the tax code,...

Immigration policy poses an unusual challenge for the Congressional Budget Office and the Joint Committee on Taxation. If Congress allows more people into the United...

There may be no more vexing challenge in the Revenue Code than the taxation of foreign transactions of multinational companies. Most everyone agrees that the...

Last week, at the request of the House Ways and Means Committee, I testified on how Congress could reform the mortgage interest deduction, a popular...

It has become conventional wisdom in Washington that the just-announced retirement of Senate Finance Committee Chairman Max Baucus (D-MT) boosts chances for tax reform in...

The Senate is close to passing a bill that would let states require online and catalogue sellers to collect sales taxes on the products they...

Until the Great Recession, state and local governments played a remarkably constant role through down business cycles. For four decades, when the economy turned sour,...