Publications

The US has the fourth highest estate tax in the world, and Obama would like to expand it. You might try to avoid it by retiring in another country, or by backing a presidential who will eliminate—this time for good.

Frantic end-of-year passage of tax extenders does not encourage investment as intended. In 2014, investment in agricultural equipment was hampered by tax uncertainty over Section 179. Congress must recognize the need for certainty in tax policy by passing temporary measures earlier in the year, and by implementing overall tax reform that results in a simpler, more stable tax system.

If we are going to reform the Social Security disability insurance program, let's be bold and privatize it.

Washington has never made fraud prevention a major focus. When fraud arises after its failure to act, the government blames tax preparation software.

President Obama is actively trying to get college students hooked on thousands of dollars in taxpayer-funded loans, only to forgive much of that debt later. That's how you create government dependency, not fiscally responsible citizens.

As President Obama trolls for ever more spending, it is more important than ever for Republicans to keep the sequester spending caps if they want to control government spending.

Regulating before we even understand if regulations are needed, what ends regulations might serve, what the challenges might be, or even a useful definition of what would be regulated would be foolish at best, and likely to impede innovation.

Watch out for the president’s embellishments whenever he brags about American energy. Let his policies speak for themselves and let’s give credit or blame, where it’s due.

Middle class wages have been rising, though not by much more than the rate of inflation—and that's a good thing.

President Obama wants to throw more money at the National Institutes of Health, as part of the liberal vision that government is better and cheaper at research. But taxpayers shouldn't give more money to an agency that wastes billions of dollars on questionable, and even ludicrous, research.