Travel Taxes: The Hidden Trifecta

Take a look at my new paper regarding the discriminatory taxation of travel within the United States. You will probably be surprised by the wide variety of effective rates across the U.S. Special thanks to the National Center for Policy Analysis for sponsoring and facilitating the study:

 NCPA Travel Tax Study


Comprehensive Analysis of the Rand Paul Tax Plan

In a follow up piece to an op-ed I coauthored last month with former Congressman Allen West, I wrote a comprehensive analysis of the Rand Paul tax plan. The analysis is published with the National Center for Policy Analysis, and it was featured on RealClear Policy on Saturday:

Comprehensive Piece on the Rand Paul Tax Plan

In short, I take a nuanced view of the proposal. It definitely reduces complexity and the overall tax burden, but the VAT approach to taxation has a few critical weaknesses.