Daniel J Mitchell

When Charles Rossotti became commissioner of the Internal Revenue Service five years ago, taxpayers hoped this marked a new beginning. Unlike all the tax lawyers who preceded him, Rossotti came from a business background. Presumably, he understood the need to end some...

Many normal people -- not to mention politicians looking to exploit the latest headline -- talk about corporate bankruptcy as if it's some sort of financial scam, a gimmick perpetrated by malevolent corporations to avoid paying their bills. So it's not surprising to...

Facts often are the first casualty of any political battle, and never more so than during an election year. But sometimes the debate shifts from routine exaggeration and distortion and becomes flagrantly misleading. As with Al Gore's recent fusillade, including his...

Does the IRS always merit the harsh criticism it receives? No. Politicians deserve much of the blame for the way our tax system operates. Take, for instance, the Earned Income Tax Credit. It was Congress that created the EITC-essentially an income-redistribution...

Some conservatives may be grumbling about the fact that Senate Majority Leader Tom Daschle single-handedly killed President Bush's plan to "stimulate" the flagging economy shortly before the Christmas recess. But they shouldn't. The president had made so many...

The bulk of President Bush's tax cut won't take effect until at least 2004. It is scheduled to disappear in 2011. The president may have been pushed into this deal politically last year, but it was a mistake. Fortunately, in his State of the Union address, he asked...

Politicians in Washington have spent two months fighting over how best to stimulate the economy. Yet while they squabble over tiny tax cuts that might -- at best -- add $20 billion to the national output (a drop in the bucket for a $10 trillion economy), the Internal...

[http://www.CapitalismMagazine.com] Politicians are considering tax relief to help a sputtering economy, but not all tax cuts are created equal. There is a vast difference between "supply-side" tax cuts and "Keynesian" tax cuts. Supply-side tax policy focuses on how...

Thanks to President Bush's strong leadership, America and its allies are preparing to wage a relentless war on terrorism. This means settling the score with the thugs who organized the Sept. 11 attacks and forcing changes to the rogue regimes that harbor terrorists...

Congressional liberals seem to have come down with a bad case of "buyer's remorse." They're using the prospect of a smaller-than-expected budget surplus to say they wish they could take back a portion of President Bush's tax cut. But if they understood how tax cuts...

When the Berlin Wall collapsed, one would have expected the poisonous Marxist ideology of class warfare to disappear along with it. But this year's tax debate has shown the politics-of-envy is alive and well. Demagogues are vilifying President Bush's plan to lower tax...

The budget surpluses over the next 10 years are expected to reach $5.6 trillion, yet Washington insiders are screaming that President Bush's modest $1.6 trillion tax cut is too big. But if anything, it's too small. The Bush tax cut is only about half the size of the...

When the Berlin Wall collapsed, one would have expected the poisonous Marxist ideology of class warfare to disappear along with it. But this year's tax debate has shown the politics-of-envy is alive and well. Demagogues are vilifying President Bush's plan to lower tax...