The Corner

Re: the Fair Tax, A Partial Correction

So I’ve arrived home from UMass Amherst (zoiks) to find a kabillion emails on the Fair Tax. Last night, after post-lecture dinner and drinks with the beleaguered campus Republicans (only with legal-age kids of course) I posted on how the Fair Tax doesn’t require a repeal of the income tax. That’s still basically true. A tax like the fair tax doesn’t require the repeal of the 16th amendment. However, I capitalized the Fair Tax, which is sort of like using the brand name for a specific tax proposal, in this case the  Fair Tax sponsored by Neal Boortz. And, as many readers note, their proposed legislation would not go into effect until the repeal of the 16th amendment. So in effect the specific legislation under discussion does require the repeal. My point was that a consumption tax modeled along the lines of the Fair Tax in no way requires, as a constitutional necessity, the repeal of the income tax.

The Fair Taxers — rightly — don’t want to get stuck with both an income tax and a consumption tax (and, contrary to many emailers assertion, I did in fact say that in my original post). So they demand as a political matter that implementation of the Fair Tax coincide with repeal of the 16th amendment. But there’s nothing that binds Congress from following that guidance. 

Most Popular

Immigration

Angela Rye Knows You’re Racist

The political philosopher Michael Oakeshott said that the “rationalist” is hopelessly lost in ideology, captivated by the world of self-contained coherence he has woven from strands of human experience. He concocts a narrative about narratives, a story about stories, and adheres to the “large outline which ... Read More
Immigration

What the Viral Border-Patrol Video Leaves Out

In an attempt to justify Alexandria Ocasio-Cortez’s absurd comparison of American detention facilities to Holocaust-era concentration camps, many figures within the media have shared a viral video clip of a legal hearing in which a Department of Justice attorney debates a panel of judges as to what constitutes ... Read More
Politics & Policy

Pro-Abortion Nonsense from John Irving

The novelist has put up a lot of easy targets in his New York Times op-ed. I am going to take aim at six of his points, starting with his strongest one. First: Irving asserts that abortion was legal in our country from Puritan times until the 1840s, at least before “quickening.” That’s an overstatement. ... Read More
Film & TV

Murder Mystery: An Old Comedy Genre Gets Polished Up

I  like Adam Sandler, and yet you may share the sense of trepidation I get when I see that another of his movies is out. He made some very funny manboy comedies (Billy Madison, Happy Gilmore, The Waterboy) followed by some not-so-funny manboy comedies, and when he went dark, in Reign over Me and Funny People, ... Read More