Elizabeth Warren and Bernie Sanders: Policies imply tax as a burden, not what the jurist Oliver Wendell Holmes defined as “what we pay for civilised society”. Photograph:  Jim Watson/AFP via Getty Images)

American democracy plays out in the classical splendour of Washington and in domed statehouses from sea to rising sea. It also plays out in Las Vegas’(...)

Doneraile Court,  Co Cork.

Getting into Doneraile Court involves climbing past the fallen rim of a balustrade which once enclosed the orangery where diarist and diplomat Harold (...)

Minister Leo Varadkar TD with Fine Gael Dublin Bay South candidate Kate O’Connell. while preparations are made for Dublin Chinese New Year Festival, at CHQ, while the party announced their plans to abolish the USC by 2020. Photograph: Dara Mac Donaill / The Irish Times

The one thing that every finance expert agrees upon is that the tax system desperately needs to be simplified. That’s true for Ireland and just about (...)

Baking bread at the turn of the 20th century in New York. photograph: buyenlarge/getty images

What is your favourite case?My favourite case is the landmark US Supreme Court case of Lochner v New York (1905), where a state law restricting the ho(...)