Frequently Asked Questions about the Tax Cuts and Jobs Act
Adam N. Michel and Josh Loucks It has been nearly seven years since the Tax Cuts and Jobs Act (TCJA) was signed into law in December 2017. Most of the…
Adam N. Michel and Josh Loucks It has been nearly seven years since the Tax Cuts and Jobs Act (TCJA) was signed into law in December 2017. Most of the…
Thomas A. Berry and Jennifer J. Schulp In March 2022, the Securities and Exchange Commission (SEC) proposed a rule requiring public companies to disclose climate‐related information in their registration statements and…
Colleen Hroncich and Jamie Buckland Educational freedom is expanding. Last week, Louisiana became the seventeenth state to enact education savings accounts (ESAs), which allow parents to use a portion of state education…
Patrick G. Eddington Monday evening (June 24), news broke that Wikileaks founder Julian Assange, under indictment by the United States government since 2019 on Espionage Act charges related to his…
Romina Boccia The Congressional Budget Office’s (CBO) recently released budget projections cast a harsh light on the precarious financial future of the US. Politically entrenched old‐age benefit programs, primarily Medicare and…
Walter Olson In one sense, this hasn’t been a big term for business law at the Supreme Court. That may seem paradoxical since businesses are litigants in many of the term’s…
Matthew Cavedon Ashtian Barnes was driving a car his girlfriend rented, which had unpaid toll fees. Constable Felix stopped him. When the car started to pull away, Constable Felix decided to…
Michael Chapman In the new Cato Institute book, Build, Baby, Build, author Bryan Caplan uses Frederich Bastiat’s economic axiom about what is seen vs. what is not seen to explain,…
Colleen Hroncich Alexandra Batista was ready to quit teaching. Over the years, she had taught at various schools geared toward autistic children, but she kept seeing the same pattern. Everything…
Colin Grabow On occasion, and increasingly of late, one encounters the argument that libertarians and other free trade/free market types suffer from a blindspot concerning national security. According to this strawman…