20th Annual Constitution Day

The Cato Institute

Cato’s annual Constitution Day symposium marks the day in 1787 that the Constitutional Convention finished drafting the U.S. Constitution. We celebrate that event each year with the release of the new issue of the Cato Supreme Court Review and with a day‐​long symposium featuring noted scholars discussing the recently concluded Supreme Court term and the […]

Health Savings Accounts: 25 Years of Restoring Patients’ Rights

The Cato Institute

Ever since Congress created the income tax in 1913, workers have been able to avoid paying tax on income they receive in the form of fringe benefits, such as health insurance. The flip side of this feature is that Congress effectively threatens workers with higher taxes unless they allow their employer to control a large […]

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