Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Cato Institute
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Non-Tax Perspectives on the Tariff Cases
As manufacturer’s orders slow and tariff refund suits proliferate in anticipation of the Supreme Court’s pending decision in Learrning Resources, it’s worth stepping back from pragmatics and taking in recent commentary on the decision’s implications for the Supreme Court’s jurisprudence, the United States’ foreign policy, and the Executive Branch’s ability to control the domestic economy.
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WSJ Op-Ed and Letters: Business Tax Reform and Tariffs
In a Wall Street Journal op-ed, AEI fellows Paul Ryan and Kyle Pomerleau revive House Republicans’ 2016 proposal for a destination-based cash flow tax (DBCFT) as an alternative to tariffs and a way to “finish the job” on tax reform initated by the Tax Cuts and Jobs Act—”the ultimate made-in-America policy.” Letters from Adam Michel