Tips have a clear definition for tax purposes: the payment must be made “free of compulsion,” and the customer determines the amount—it cannot be the result of negotiation. Those restrictions make it ...

In an era when infrastructure projects mean government inefficiency and endless delays, Florida’s Brightline railway stands ...

Urging the wealthy to become philanthropists as soon as possible is a shortsighted strategy that misunderstands economics.

The conservative movement should resist an “all-are-welcome” policy.

Some analysts were quick to assert that DeepSeek’s leap in AI efficiency—using far less computing horsepower and thus far ...

Amid open support for terrorist groups on campuses and city streets, violence against Jews has risen once again. The latest piece of evidence is the New York Police Department’s 2024 hate crime data, ...

President Trump announced plans for billions of dollars in private-sector investment to strengthen artificial intelligence ...

Congress can shut down extremist international studies centers with a pen stroke.

The scale of Biden’s executive spending is hard to convey. The Committee for a Responsible Federal Budget estimated that ...