Chris Atkins

An HOV enforcement right in the middle of the HOV lanes is just asking for a backup. Enforcement is good, read more

An HOV enforcement right in the middle of the HOV lanes is just asking for a backup. Enforcement is good, but the way they enforced it this morning, I'm not sure the benefits outweighed the costs.

In many ways, states attempting to shore up corporate tax collections are fighting a losing battle against economic reality,

In many ways, states attempting to shore up corporate tax collections are fighting a losing battle against economic reality,

We have money saved up for the trip, so the cost of gasoline is less important than its availability. Our read more

We have money saved up for the trip, so the cost of gasoline is less important than its availability. Our biggest concern is needing to refuel along the way in North Carolina, South Carolina or Georgia, without being able to find any gasoline.

This is good news for taxpayers and the states. We hope the Supreme Court will bring some clarity to this read more

This is good news for taxpayers and the states. We hope the Supreme Court will bring some clarity to this area of the law and affirm the principle that states are free to develop their own business climates, so long as they do not discriminate against out-of-state taxpayers.

In an age of increasingly mobile labor and capital, companies are more sensitive to tax burdens than ever, ... Rather read more

In an age of increasingly mobile labor and capital, companies are more sensitive to tax burdens than ever, ... Rather than chasing away employers with overly aggressive corporate tax laws, states should move toward more stable and less economically harmful revenue sources.