Kermit was wrong—it is easy being green



Grass-fed beef, palm-leave plates and compostable forks may be a greener alternative to the fatty burgers and plastic plates you grew up with. But the Wall Street Journal’s  “In Search of the Green Cookout” points out that such eco-friendly alfresco dining can easily pull twice as much green from your wallet. 

That’s not the [...]

It’s Becoming Harder to Downsize


I read an interesting story in the Wall Street Journal that says babyboomers are having a tough time trying to downsize. It’s further substantiated by a comparison compiled by the National Association of Realtors, which shows the number of homeowners downsizing fell by 1/3 from October 2008 to March 2010.

Why is that? Well, first, the [...]

A Small Step toward Tax Equality for Same-Sex Couples


A trio of recent IRS rulings (here, here, and here) has rekindled debate on how our tax system should treat same-sex couples.


Under the Defense of Marriage Act, the federal government does not recognize same-sex marriages. As one consequence, same-sex couples must file individual tax returns even if they are married or registered as domestic partners [...]

Japan vs. U.S. Part II


The contrast between the way U.S. politicians approach corporate taxation and the way foreign politicians approach the issue could not be greater. 

On the same day that Japan’s Nikkei business daily is reporting that the Japanese “government is aiming to cut tax on company earnings by five percentage points next fiscal year,” the Wall Street Journal [...]

"Hauser’s Law": Can Tax Revenues Exceed 19% of GDP?


David Ranson has an interesting piece at the Wall Street Journal about “Hauser’s Law,” the observation that federal tax revenues have historically not exceeded about 19%-20% of GDP despite significant increases and decreases in tax rates. The implication is that attempts to raise revenue above this purported ceiling will reduce GDP and thus reduce collections [...]

Legalize-It-and-Tax-It: States Considering New Excise Taxes


In the 1790s, Congress imposed federal excise taxes on the “sin” of drinking whiskey and the luxury of owning a carriage. The whiskey tax provoked an outcry and violence against tax collectors, resulting in President Washington federalizing the militia and the tax’s repeal in 1803. The carriage tax proved more durable, and over time other [...]

Feldstein Says Don’t Make the Bush Tax Cuts Permanent


In a move reminiscent of Richard Nixon’s visit to China, conservative economist Martin Feldstein argued in today’s Wall Street Journal that the Bush tax cuts should be extended for a year or two, but not made permanent. 

Although it is important to avoid increasing the current tax rates until the recovery is well established, the [...]

Welfare Wagons


“Congratualations. You’re about to buy a fancy new Nissan Leaf or Chevy Volt…for someone else.”

Ouch. That’s the lead from Holman Jenkins’ column in this morning’s Wall Street Journal titled “Welfare Wagons” (subscription) in which he rightfully blasts the taxpayer subsidies that these cars will enjoy.

Due out this fall, purchasers of these cars will be eligible for a [...]

Conservatives and the VAT


Last week, the Senate voted 84-13 for the following proposition: “It is the sense of the Senate that the Value Added Tax is a massive tax increase that will cripple families on fixed income and only further push back America’s economic recovery.” The sponsor was Senator John McCain, which is interesting because in his presidential [...]

Boskin on Junking the Corporate Tax


As President Obama’s blue ribbon panel begins its deliberations about how to reduce the deficit, Hoover Institution senior fellow Michael Boskin reminds us in an op-ed in this morning’s Wall Street Journal entitled “Time to Junk the Corporate Tax,” that the real objective should be to reform the tax code in order to boost U.S. [...]