Mercatus Center

Why the United States Needs to Restructure the Corporate Income Tax

Jason Fichtner and Nick Tuszynski
November 1, 2011

To increase employment and expand their economies, most developed countries are both reducing their corporate tax rates and restructuring their corporate tax systems.

Regulation: A Primer (Second Edition)

Susan Dudley, Jerry Brito
August 14, 2012

Susan E. Dudley is director of the George Washington University Regulatory Studies Center and a research professor in GW’s Trachtenberg School of Public Policy and Public Administration.

The Fiscal Consequences of the Affordable Care Act

Charles Blahous
April 10, 2012

In this paper from Mercatus, the center examinea PPACA.

The Internet, Sales Tax, & Tax Competition

Veronique de Rugy, Adam Thierer
October 11, 2011

With most state lawmakers facing large budget deficits, they have become more aggressive about collecting online sales taxes.

Do We Need The 30-Year Fixed-Rate Mortgage?

Michael Lea and Anthony Sanders
March 1, 2011

One of the central arguments in the ongoing discussion about the fate of Fannie Mae and Freddie Mac is the importance of the 30-year fixed-rate pre-payable mortgage (hereafter referred to

Public Interest Comment on the Food and Drug Administration and First Amendment Issues

Jonathan Klick, Ph.D., Dorothy Donnelley, Jennifer D. Zambone, and J.D.
May 1, 2002

Recent events indicate that the FDA regulations regarding advertising and labeling are not only contrary to constitutional principles but may be internally inconsistent and may actually

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