Brian Balfour is Executive Vice President for the Civitas Institute, a free market advocacy organization in Raleigh, North Carolina
Taxes and Spending
The ability-to-pay doctrine falls short of providing a logical or ethical justification for progressive tax rates, for multiple reasons.
The massive tax breaks and subsidies being offered to Amazon for their second headquarters has taken crony capitalism to dizzying heights.
Value and Exchange
Forcing people to wait days in a line to buy your product may not be the most efficient way to distribute goods.