Since taxes are unavoidable, smart fiscal policy dictates that the best tax system is one that offers simplicity, transparency, and does the least amount of damage to an economy. The tax that best meets all of these criteria is the sales tax.
Higher Education
Student-Athletes Are Not Employees
College athletics is approaching a crossroads. After years of rapid, sweeping change in student-athlete compensation practices that have left a patchwork of state regulation in its wake, some in Congress now propose to reclassify collegiate student‑athletes across the country as employees of their universities. While we sympathize with the desire to provide certainty and uniformity to student-athletes and universities, and although we see the need for some revenue-sharing framework, workplace regulation...
May 19, 2026