Essay Archives

Recent History, Future and Scope of Tax Reform in West Virginia By Michael E. Caryl Reprinted by Permission, from Tax Notes: State, Nov....

By Michael E. Caryl (Reprinted w/permission from Tax Notes State, “Inside West Virginia Taxes,” 8/5/19, Vol. 93, No. 6, pp, 501-508) In...

by Michael Caryl (Originally Published by Tax Analysts: "Roiled State Supreme Court to Review Taxation of Major Industry," State Tax...

A MODEST, SELF-HELP PROPOSAL ENABLING INDIVIDUAL STATES TO ADDRESS THE REMOTE SELLER TAX PROBLEM AND MUCH MORE. As we await any...

When President Bill Clinton appeared at Tiananmen Square in Beijing, China, yesterday, he handed his totalitarian hosts a symbolic...

One doesn't have to endorse the personal ethical standards of the incumbent to recognize the positive aspects of having some of our...

By Michael E. Caryl, Senior Fellow Tuscarora Institute for Enterprise Studies & Advancement, LLC (TIESA) A. THE NEED FOR COMPREHENSIVE...

PART I One of the greatest virtues of this nation’s constitutionally-based system of federalism is how it enables the states to be...

The tortured road to comprehensive tax reform in West Virginia remains littered with, and seriously impeded by, a plethora of myths and...

Introduction The bromidic adage, that “taxes are what we pay for civilized society,” [1] simply confirms the obvious necessity of having...