Conservatives Should Buy Obama’s Tax Increase- If He Makes it Bigger

This article originally appeared at the Weekly Standard. Click here to read the full story. By Ike Brannon Republicans have been tripping over one another to slag President Obama’s tax proposal, made in his State of the Union address, to repeal the step-up in basis on inherited wealth and use the revenue it would generate[…..]

How to Make the Inversion Problem Even Worse

This article originally appeared at the Weekly Standard. Click here to read the full article. By Ike Brannon Amidst the clichéd rhetoric decrying “unpatriotic” companies that accompanied the Obama administration’s recent move to address corporate inversions, it was easy to miss the fact that there is relatively little of substance that can be remedied via[…..]

The IRS’s War on Locum Tenens

This article originally appeared in Regulation. Click here to read the full article. By Ike Brannon The most life-changing innovation to come along since my family moved to our urban neighborhood in Washington, D.C., a decade ago has been the appearance of Uber, the app that allows someone to easily hail a ride using a[…..]

How to Stop Corporate Inversions and Make U.S. Businesses more Competitive

This article originally appeared at Economics21. Click here to read the full article. By Ike Brannon The food fight over corporate inversions – whereby a U.S. company moves its domicile overseas to avoid paying U.S. taxes on future income earned abroad – shows no sign of diminishing in the near future. For good reason. Democrats[…..]

The Administration’s Cynical Fight Against Corporate Inversions

This article originally appeared at the Weekly Standard. Click here to read the full article. By Ike Brannon A wizened soul who worked in the bowels of the United States Treasury in the Eisenhower administration once explained to me all that is wrong with the U.S. tax code. He opined that every so often politicians[…..]

No, Corporate Tax Inversions Are Not An Unpatriotic Economic Crisis

This article originally appeared at The Federalist. Click here to read the full article. By Ike Brannon Nothing attests to the desperation the Obama administration faces in finding an economic meme to their liking than their claim that the recent uptick in corporate inversions represents a crisis. Exhibit One in this manufactured crisis is Treasury[…..]

Income Inequality and the NBA

This article originally appeared in Regulation. Click here to read the full article. By Ike Brannon If income inequality in the United States is growing, how much effort should we put into reversing it? The answer to that question depends on the answers to two further questions: how much would dampening inequality also dampen economic[…..]

The Tax Reform Chasm Widens

This article originally appeared in the George W. Bush Institute. Click here to read the full article. By Ike Brannon If the cliché is true that D.C. is simply high school writ large, then the annual dinner of the Tax Foundation is its party for nerds who can’t get dates to the prom. Every November[…..]

Tax Reform: Break-Up Edition

This article originally appeared at the George W. Bush Institute. Click here for the original article. By Ike Brannon As I was finishing graduate school I began dating a comely woman who happened to be in her last year of school as well. A couple of months into what I thought was a pretty good[…..]

How a Fight with Rick Santorum made an IRS Commissioner

This article originally appeared in Salon. Click here to read the full story. By Ike Brannon While President Obama fired IRS commissioner Steven Miller this week for failing to stop the enhanced scrutiny the IRS gave 501c4 applications with conservative missions, most of the activity happened under a man who was never supposed to get[…..]