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
Chris Edwards The federal “tax gap” is the amount of taxes owed but not paid, essentially the amount of cheating
Walter Olson Voters will go to the polls soon in states and municipalities to decide ballot issues of significance for
Marc Joffe While the recent rise in interest rates creates headaches for governments issuing bonds (and for the taxpayers who
Chris Edwards and Krit Chanwong Federal spending and deficits are at dangerously high levels, and interest costs on government borrowing
Jeffrey Miron This article appeared on Substack on October 13, 2023. The Wall Street Journal recently praised Nikki Haley for advocating
Clark Packard Since the late 1970s, when Chinese president Deng Xiaoping initiated some market‐oriented liberalization, the country has been on
Adam N. Michel The Employee Retention Tax Credit (ERTC) is a refundable payroll tax credit—equivalent to a cash payment of up to
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
Vanessa Brown Calder This week, Claudia Goldin, the Henry Lee Professor of Economics at Harvard University, was announced as the
James A. Dorn China’s strong economic growth following its shift from state‐led development (central planning) to marketization in 1978, and