We Need a Real Flat Tax

by Richard Epstein

Defining Ideas

The flat tax proportionate to either income or consumption offers the most attractive option, because it allows the government to set the overall levels of revenue as high or as low as seems necessary, without inviting various factions to game the system for partisan advantage.

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Segregation in Texas?

by Richard Epstein

Defining Ideas

This past week the Supreme Court decided to hear an important case from the Fifth Circuit, Texas Department of Housing and Community v. The Inclusive Community. The case asks the simple but vital question of whether the United States allows private parties to challenge state practices under a disparate impact theory, even when a government is cleared […]

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