by Henry Oliner | Dec 24, 2017 | Economics, Taxes
by Henry Oliner Our laws frequently have counterproductive consequences. We fail to combine hard headed reality with soft hearted intentions. The estate tax has the objective of redistributing excess wealth to higher social purposes. The outcomes indicate this is...
by Henry Oliner | Nov 16, 2017 | Taxes
The drive for tax cuts obscures the greater benefit of tax reform and simplification. Taxes, however, are only a single component of friction costs. If the purpose of tax reform or tax cuts is to stimulate investment and productive activity then it can not be...
