Phillip W. Magness

Phil Magness is a Senior Research Fellow at the American Institute for Economic Research. He is the author of numerous works on economic history, taxation, economic inequality, the history of slavery, and education policy in the United States.

A Neighbor’s Journey Through January 6th

I can’t un-know what I learned in that courtroom. I can’t unsee the videos that contradicted the photographs. I can’t forget the disconnection between the evidence and the narrative.

The Biden Administration’s Unconstitutional Tax on “Unrealized Capital Gains”

The Biden Administration’s 2023 budget bill proposing a “billionaire tax,” imposing a 25-percent minimum rate on the “unrealized capital gains” of the wealthiest Americans is unconstitutional.

How Universities Misuse Donor Dollars

How Universities Misuse Donor Dollars

As long as universities continue to misrepresent how they use philanthropic gifts, philanthropists will remain wary of the high potential for misuse that accompanies large donations.

Phil Magness is a Senior Research Fellow at the American Institute for Economic Research. He is the author of numerous works on economic history, taxation, economic inequality, the history of slavery, and education policy in the United States.

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