The author argues that tax cuts and spending increases should come only as dividends of debt reduction, and that an aggressive debt-reduction strategy should be implemented now. He proposes a debt-reduction tax irrevocably directed toward the repayment of the principal of our national debt. As a...

One of the main functions of public debt is to smooth taxes and spending over time. In the Covid crisis, the Maastricht deficit restrictions were temporarily suspended to allow for large temporary deficits. As recovery sets in, countries are confronted with the task of consolidating the Covid...

The cross-border nature of illicit financial flows calls for international cooperation. Given that tax affairs often feature as a component of illicit financial flows, the cooperation of tax administrations is instrumental to effective enforcement of law obligations. Mutual assistance is...