Since the founding of the Republic, Americans have engaged in “endless debate” about the division of fiscal and regulatory responsibilities among levels of government. The controversy has often involved the concomitant question of the optimal role of government as a whole. The issue has been...

One of the most important issues facing the Commonwealth of Massachusetts today is maintaining a hospitable climate for business. If Massachusetts' taxes are deterring firms from locating and expanding within its territory, then the Commonwealth should consider ways of making its tax system less...