Given all the problems of the current tax system, tax reforms should aim at three goals: simplification, transparency, and increased economic growth.

More on U.S. Tax Policy


The World’s Greatest Financial Fraudster

By Richard W. Rahn. Washington Times. February 17, 2015.

Obama’s Tax Plan Is Not Simple

By Chris Edwards. Daily Caller. February 5, 2015.

Obama’s ‘Mindless Austerity’

By Michael D. Tanner. National Review (Online). February 4, 2015.

Cato Studies

Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment

By Andrew A. Samwick. Research Briefs in Economic Policy No. 1. May 6, 2014.

How to Spend $3.9 Trillion

By Chris Edwards. Tax and Budget Bulletin No. 69. February 14, 2014.

OECD Launches New Effort to Undermine Tax Competition

By Daniel J. Mitchell. Tax and Budget Bulletin No. 68. March 12, 2013.


This Is Fair?

Daniel J. Mitchell. Tax Truths. April 2009.

The Iraq War and Iranian Power

Ted Galen Carpenter and Malou Innocent. Survival. Vol. 49. No. 4. Winter 2007.

Is the U.S. Corporate Tax in the Laffer Zone?

Chris Edwards. Tax Notes. December 9, 2007.

Public Filings

King v. Sebelius

By Bert Rein, William S. Consovoy, Michael Connolly, & Ilya Shapiro. Legal Briefs. March 10, 2014.

Halbig v. Sebelius

By Bert Rein, William S. Consovoy, Michael Connolly, & Ilya Shapiro. Legal Briefs. February 6, 2014.

King v. Sebelius

By Jonathan H. Adler and Michael F. Cannon. Legal Briefs. November 27, 2013.

Cato Reviews & Journals

The IRS’s War on Locum Tenens

Ike Brannon. Regulation. Fall 2014.

Marginal Tax Rates and U.S. Growth: Flaws in the 2012 CRS Study

Jason E. Taylor and Jerry L. Taylor. Cato Journal. Winter 2014.

Tax Revolt! It’s Time to Learn from Past Success

Brian Domitrovic. Policy Report. January/February 2014.


Tax Cutting and Economic Growth: Lessons from the Coolidge Tax Reform

Featuring Daniel J. Mitchell and Marian L. Tupy. April 11, 2013. Policy Forum.

Would a Financial Transaction Tax Affect Financial Market Activity?

Featuring Mark A. Calabria. March 13, 2013. Policy Forum.

Taxes and Economic Growth: Understanding the Effects

Featuring Chris Edwards. February 15, 2013. Capitol Hill Briefing.