Essay Archives

Michael Caryl

INSIDE WV TAXES

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

Michael Caryl

The Progressive, Creditable Implied Purchases Tax

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

Michael Caryl

The Why And How Of Personal Property Tax Repeal And Real Property Tax Reform In West Virginia [1]

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

Michael Caryl

West Virginia Does Not Have To Be Kansas: How Smart Tax Reform Can Succeed

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

Michael Caryl

More Myths and Misinformation About Tax Reform in West Virginia

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

Michael Caryl

Piercing Three State Tax Policy Myths Enshrouding Public Finance Reality

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