Tax Briefing Book

This book covers the burden of taxation, taxes and growth, spending and deficits, tax fairness, taxes on Work, and other tax issues.

Does Punishment Deter?

What explains the sudden decline in crime after a long rise? Better economic conditions? Cultural changes? A more convincing explanation is at hand: Courts have been handing out tougher punishment for crime, and potential criminals know and fear it.

Should we Punish Productive Seniors?

An elderly gentleman from Wisconsin called the other day voicing a complaint. While he's doing all right in retirement, his mother recently entered a nursing home. Since nursing homes can cost about $40,000 a year for those who pay out of pocket, he decided to go to work to help pay for some of the costs.

The Endangered Species Act: First Step toward Fixing a Costly Failure

Declaring that "The Endangered Species Act works," Secretary of the Interior Bruce Babbitt has announced that within the next two years the United States Fish and Wildlife Service (USFWS) will remove (delist) 33 species from the endangered species list. His claim comes as the ESA is being considered for renewal – the law authorizing it having lapsed in 1992. These 33 delistings will mean that a total of 60 species have been removed from the endangered species list.

Is the Global Warming Treaty a Threat to National Security?

Most environmentalists, some scientists, President Clinton and Vice President Gore have blamed global warming and all manner of natural catastrophes – hurricanes, floods and even El Niño – on rising levels of greenhouse gases, due primarily to fossil fuel use. On this theory, since most of the increased emissions come from energy use, we must use less energy to reduce the likelihood of environmental apocalypse. However, many scientists are skeptical of the theory that humans are causing global warming.

Health Care Reform: Regulation or Patient Choice?

The biggest public policy debate in Washington right now is over managed health care reform. Democrats, who have been trying to control the health care system since the introduction of the Clinton health care plan are pushing massive new government controls.

NCPA Study Finds Social Security Discriminates

 As Congress wrangles over Social Security reform, a National Center for Policy Analysis (NCPA) study finds that the system is not only destined to fail, but also discriminates against blacks and people without college degrees.

Handcuffing the Cops: Miranda's Harmful Effects on Law Enforcement

The U.S. Supreme Court's 1966 decision in Miranda v. Arizona created a series of procedural requirements that law enforcement officials must follow before questioning suspects in custody. Miranda has, as its critics charge, "handcuffed the cops." It is time to consider removing these shackles and regulating police interrogation in less costly ways.