The Hamas-Israel War
Justin Logan Like many Americans, since last Saturday I’ve been watching events in Israel with sorrow and horror. I woke up
Friday Feature: Edupreneur Support Program
Colleen Hroncich When I think about education, the Bob Dylan song “The Times They Are a‑Changin’” often comes to mind. In
New IRS Estimate of the Tax Gap
Chris Edwards The federal “tax gap” is the amount of taxes owed but not paid, essentially the amount of cheating
Ballot Measures: A Preview
Walter Olson Voters will go to the polls soon in states and municipalities to decide ballot issues of significance for
Higher Interest Rates Have Ramifications for Public Pension
Marc Joffe While the recent rise in interest rates creates headaches for governments issuing bonds (and for the taxpayers who
Reforming Medicaid Subsidies
Chris Edwards and Krit Chanwong Federal spending and deficits are at dangerously high levels, and interest costs on government borrowing
Is Tort Reform the Way to Constrain Healthcare
Jeffrey Miron This article appeared on Substack on October 13, 2023. The Wall Street Journal recently praised Nikki Haley for advocating
Illiberalism Continues to Plague Chinese Economy
Clark Packard Since the late 1970s, when Chinese president Deng Xiaoping initiated some market‐oriented liberalization, the country has been on
Employee Retention Credit Shows Folly of Tax Code
Adam N. Michel The Employee Retention Tax Credit (ERTC) is a refundable payroll tax credit—equivalent to a cash payment of up to
Enhancing Transparency over Emergency Spending Reporting: A Call
Romina Boccia and Dominik Lett On April 10, 2023, Congress terminated the three‐year‐long COVID-19 national emergency—one of the most expensive emergency