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Tag: Taxation

Liberalism’s Legacy, Part II »

What is liberalism? By that term I mean the intellectual effort to apologize for and defend economic programs primarily associated with Franklin Roosevelt and Lyndon Johnson. There are four main ones: The substitution of regulation for markets, The substitution of social insurance for private provision, The nationalization of welfare, and The manipulation of the...
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The Difference between God and Congress »

In Letters to a Diminished Church, Dorothy Sayers writes about God’s incarnation as Jesus: ...for whatever reason God chose to make man as he is—limited and suffering and subject to sorrows and death—he [God] had the honesty and courage to take his own medicine. Whatever game he is playing with his creation, he has...
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Not Even Achieving an Impossible Libertarian Dream Will Suffice »

Libertarians dream of cutting back the bloated Leviathan under whose weight people now struggle simply to catch their breath—breathing freely being almost beyond imagination. A few of us dream of eliminating the state altogether, however much we recognize the impossibility of doing so. Many more libertarians, however, believe that in propitious circumstances, the state...
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Press Coverage of Florida’s Fiscally Conservative Governor Rick Scott »

Florida Governor Rick Scott seems surprisingly unpopular after doing just what he said he’d do when he ran for election in 2010. He has cut taxes, reduced many government programs in a state that already has a lean state government, and under his watch Florida’s unemployment rate has fallen from above the national average...
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Same-Sex Marriage and Individual Rights »

The United States government was founded on the principle of protecting individual rights. The Declaration of Independence says, “We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable rights...” People have rights as individuals, and do not derive their rights from...
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Death and Taxes Now Under One Roof »

In news of no particular surprise to anyone, agents at the Cincinnati IRS office from which emanates the scandal surrounding targeted scrutiny of Tea Party, conservative, and limited government non-profits, are declining to take the fall. In interviews with House Oversight Committee investigators, Cincinnati IRS employees revealed that (gasp!) orders to target such groups...
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State Power and How It Might Be Undermined »

State power is the most dangerous force in modern life. State rulers, seeking their own aggrandizement and enrichment, employ this power systematically to plunder and abuse their subjects. Of course, they cannot act in this way without the assistance of many others, among whom some assist willingly, some in return for adequate compensation, and...
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Congressional Criticism of Apple’s Taxes »

I was mildly amused, and somewhat amazed, at last week’s Congressional hearings on Apple Computer’s corporate tax avoidance. Here is an article from the New York Times critical of Apple. While Apple has sheltered substantial amounts of income from taxation via offshore corporations, all sides agree that Apple was in compliance with US and...
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Taxing Internet Purchases »

States have been trying to collect sales tax on internet purchases for decades—since the beginning of internet commerce. The holdup has been a 1992 Supreme Court ruling that states cannot require businesses in other states to collect taxes for them. Now, legislation is moving through the U.S. Senate to facilitate internet sellers to collect...
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What Gives Rise to “Crony Capitalism”? »

The term crony capitalism has appeared frequently in the popular press of late, but rarely has it been used—let alone defined—in the academic literature. Independent Institute Research Fellow Randall G. Holcombe, a frequent contributor to The Beacon, helps remedy this deficiency in an article published in the Spring 2013 issue of The Independent Review. “Crony capitalism,”...
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