Brief Analyses

Restricted to two letter-size pages, a Brief Analysis summarizes some aspect or aspects of a public policy issue, presenting points for consideration in policy debates or responding to points that have been raised during these debates.

The Minimum Wage Trap

With the exception of the Card-Krueger findings, virtually every major study that has ever been done has found significant job losses from an increase in the minimum wage. But even if one accepts the…

Four Steps to Reforming Superfund

Superfund cleanups have been incredibly expensive and inefficient, and the law has been ineffective in protecting both human health and the environment. With reauthorization overdue, now is a good tim…

Consensus on Health Reform

A consensus is emerging on the right way to reform our health care system. The consensus stems from the recognition that the tax system has shaped and molded our health care system and is responsible…

Superfund: History of Failure

Superfund was scheduled to be reauthorized in 1995, and its authority to level taxes on private companies expired at year's end. If Congress fails to reauthorize the program and the taxes, Superfund w…

Solving the Problem of Health Insurance Portability

The problem of health insurance portability can be resolved without costing the federal government additional money or distorting the health insurance market for other customers.

Portability: Is Kassebaum/Kennedy the Answer?

While solving the problem of the 1 percent of the population that lacks health insurance because they have been denied coverage due to a preexisting condition, this bill would create even greater prob…

Principles of a Flat Tax

There is a better way of taxing. Under a flat tax, all income is taxed, and it is taxed at the same rate. Furthermore, income is taxed only once, at its source, when it is realized.

Benefits of the Flat Tax

A flat or single-rate income tax would replace the current system of five rates and hundreds of deductions, credits, exclusions, etc. This change is grounded in widely accepted principles of taxation.