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


Trump Exploits Rational Political Ignorance

By Ilya Somin. USA Today. October 4, 2015.

Time for the IRS to Come Clean

By Michael F. Cannon. The Hill (Online). September 30, 2015.

Hillary Parties Like It’s 1938

By Alan Reynolds. The Wall Street Journal. September 2, 2015.

Cato Studies

Washington’s Largest Monument: Government Debt

By Chris Edwards. Tax and Budget Bulletin No. 71. September 8, 2015.

The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists

By Enrico Moretti and Daniel Wilson. Research Briefs in Economic Policy No. 29. July 1, 2015.

To Cut or Not to Cut?

By Alexander Ljungqvist. Research Briefs in Economic Policy No. 21. March 4, 2015.


Corporate Tax Reform

Chris Edwards. Policy Priorities for the 114th Congress. 2015.

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.

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

How States Can Effectively End the Federal Income Tax — and Why They Should

Ryan Murphy. Regulation. Summer 2015.

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.


The BEPS Project: The OECD, Tax Policy, and U.S Competitiveness

Featuring Daniel J. Mitchell. July 17, 2015. Capitol Hill Briefing.

Defining the Tax Base: The Real Challenge for Tax Reform

Featuring Daniel J. Mitchell. April 10, 2015. Capitol Hill Briefing.

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

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