At the state level, the Arizona Free Enterprise Club led the charge against targeted tax incentives for movie-makers. No longer do Arizona taxpayers have to pay movie makers to make movies. The federal government should follow this lead.

Call them by any variety of names: tax incentives, tax subsidies, tax expenditures, tax credits, etc.; unless they are used to break up a government-run monopoly (i.e. public education), conservatives should be united in abolishing these behavior modifiers. That goes for ethanol, solar, oil, film, whatever. You want to debate the merits of research and development tax credits? Fine. But if the country really wants to unleash the power of a true free market economic system, it needs to abolish the current tax code and all of the market distortions that go along with them. These tax favors are really spending line items anyway. If ethanol producers can’t make it in the real world, why should the rest of the tax-paying public give them cash? Why does the fed pay people to have more kids through the per child tax credit? These policies hurt economic growth. On this topic, there should be no debate among conservatives.