Essay Archives

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

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

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

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

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