IRS

Corporate America makes sport of gaming the tax authorities, especially after decades of budget cuts to the IRS. What dominant corporations make by hiring expensive tax and lobby teams to distort the rules in their favor, smaller businesses, workers, and the general public are forced to cover with higher taxes and worsened services. Competition shouldn’t hinge on who has more pull over the tax rules and how they’re enforced. Decisions made over the next year to modernize the IRS present a historic opportunity to shape a less entrenched and more competitive economy, writes Niko Lusiani.

How does the revolving door between Congress and corporate America affect the enforcement of tax policy? A new study examines how tax rates change...