The protections afforded each American from arbitrary govern- ment action are nowhere more attenuated than in the case of en- forcement of the tax laws. Of all federal government agencies, the Internal Revenue Service IIRS) is permitted the greatest latitude in its relations with citizens, to...

Friedrich Hayek's The Road to Serfdom is an influential book more than seventy years after its publication. This paper examines his arguments and finds that they come up short in many ways and suggests that we have taken "another road to serfdom". Hayek's mind was completely closed to the...