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 House Tax Reform Plan Is Not a Fundraising Ploy

By Ike Brannon. The Weekly Standard. February 24, 2017.

Revenge of the Nerds

By Ike Brannon. The Weekly Standard. February 20, 2017.

Au Contraire, Mr. President: Trade Deficit Is Not a Big Deal

By Daniel R. Pearson. The Hill (Online). February 9, 2017.

Cato Studies

The Case Against a U.S. Carbon Tax

By Robert P. Murphy, Patrick J. Michaels, and Paul C. “Chip” Knappenberger. Policy Analysis No. 801. October 17, 2016.

Five Myths about Economic Inequality in America

By Michael D. Tanner. Policy Analysis No. 797. September 7, 2016.

Earned Income Tax Credit: Small Benefits, Large Costs

By Chris Edwards and Veronique de Rugy. Tax and Budget Bulletin No. 73. October 14, 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

Florida Bankers Association v. U.S. Dep’t of Treasury

By George M. Clark, Joseph B. Judkins, Luke Wake, & Ilya Shapiro. Legal Briefs. February 26, 2016.

American Int’l Group, Inc. v. United States

By Scott P. Martin, Kathryn Comerford Todd, Warren Postman, & Ilya Shapiro. Legal Briefs. November 16, 2015.

King v. Sebelius

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

Cato Reviews & Journals

The Earned Income Tax Credit

Cato Handbook for Policymakers. The Earned Income Tax Credit.

The Tax Treatment of Health Care

Cato Handbook for Policymakers. The Tax Treatment of Health Care.

Fiscal Rules That Work

Cato Handbook for Policymakers. Fiscal Rules That Work.


GO Beyond GDP: What Really Drives the Economy?

Featuring Peter Goettler. May 13, 2016. Policy Forum.

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.