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Jeffrey Miron For most goods and services, governments leave the production, distribution, sale, and consumption decisions to private individuals or groups. For gambling, however,...
Emily Ekins and Jordan Gygi The Supreme Court again attracted much attention in June when it struck down Harvard’s and University of North Carolina’s...
Marc Joffe After rapid growth in 2021 and early 2022, federal and state income tax revenue collections have stalled, and, in some cases, declined....
Adam N. Michel In a recent Tax Notes International article, I describe the evolution of controlled foreign corporation rules and international taxpayer information exchange as examples...
Nicholas Anthony An interesting issue with central bank digital currencies (CBDCs) is their status as a direct liability of the central bank. This distinction...
Jeffrey Miron This article appeared on Substack on August 4, 2023. Fitch has just lowered its rating of U.S. debt from AAA to AA+....
Walter Olson Does this prosecution seek to criminalize speech and advocacy? Nothing in the charges filed Wednesday seeks to punish the former president for...
Colleen Hroncich It’s hard to believe it’s already “back to school” season. But the displays in every store are impossible to miss. This year’s...