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In tomorrow’s Wall Street Journal Arthur Laffer has an excellent op-ed where he asks the following question: Anyone who is familiar with the historical data available from the IRS knows full well that raising income tax rates on the top 1% of income earners will most likely reduce the direct tax receipts from the now […]

An oft-ignored bit of insanity in the health-care bill was the expansion in the use of IRS form 1099. For those of you who don’t know what it is, a 1099 has been used for as long as I can remember for businesses to report money paid to independent contractors. I got a 1099 from […]