Amazon Shuts Down Affiliates in Response to California’s Use Tax Law

As you probably know, sales tax is typically not assessed on internet sales crossing state lines.  Under the Supreme Court’s Commerce Clause doctrine, states are generally prohibited from requiring out-of-state retailers from collecting “use” taxes for sales to in-state residents. … Continue Reading

Painting Conservatism Out of the Corner: A Review of William Voegeli’s Never Enough: America’s Limitless Welfare State

Andrew Sullivan’s recent apologia—or, perhaps, obituary—of conservatism makes at least one very good point:  Modern conservatism has painted itself into a corner.  Concerning the poor and uninsured, for example, Mr. Sullivan rightly observes that “in a society that won’t let… Continue Reading

Consistency Check: Torture, Abortion, & the Individual Mandate

It’s easy to take an indignant moral position on a single issue.  “Torture is wrong.”  “Abortion is wrong.”  “Coerced transactions are wrong.”  Such positions aren’t rare, and thus not particularly interesting.  What is rare, however, is the ability to demonstrate… Continue Reading