A Scrap for Small Business

Tax tricks aren't economic development

In an era of deep ideological division, it’s rare to find an issue that strongly unites fiscal analysts of all stripes.

But sales-tax holidays offer such common ground. And as New Mexicans prepare for another GRT break tomorrow — for Small Business Saturday — it’s an apt moment to explore why tax gamesmanship is unwise.

The Institute on Taxation and Econo…