The smartest tax doesn’t have to raise a lot of revenue to do social good. The point of a carbon tax, for example, is to ...

The income tax is a landmark progressive innovation of the last century, and it is under attack from multiple sides.

Not because I disagree that American democracy is under assault and we need to take action, but because there’s a world of ...

For as long as the editors of this journal can remember, the broad left has been on the back foot about taxes. Barack Obama in 2012 said that “if you make less than $250,000 a year, like 98 percent of ...

The United States collects much less revenue as a share of our economy than most other wealthy nations. Meanwhile, a handful ...

Last year’s giant tax bill established something unprecedented in the history of the income tax, which sounds dryly technical ...

Taxing the accumulated wealth of America’s ultrarich should be a top tax-reform priority for the next administration. To be ...

Kill Switch: The Rise of the Modern Senate and the Crippling of American Democracy by Adam Jentleson • Liveright • 2021 • 336 pages • $26.95 A frequent sight on C-SPAN’s feed from the Senate floor ...

There is a growing belief on the left that American criminal adjudication is so grossly unjust that its institutions ought to be abolished. Under this line of thinking, police, jails, prisons, and the ...

Suppose that you are walking at night, and you see someone on your side of the street coming toward you, about to pass you. Is his face angry, or is he just thinking seriously about something? Your ...

Capitalism Alone: The Future of the System that Rules the World by Branko Milanovic • Harvard University Press • 2019 • 304 pages • $29.95 In certain quarters of the United States it is taken for ...

America is having a reform moment. According to Pew Research, hundreds of jurisdictions are adopting or considering “alternative” electoral systems. Several began doing so only in the past few years.