Expressing support for the designation of December 3, 2025, as the "National Day of 3D Printing".

— 819 — Trade 14. Adam Behsudi, “Duffy Finds 18 Co-sponsors for Bill to Increase Trump’s Tariff Powers,” Politico, January 24, 2019, https://www.politico.com/story/2019/01/24/duffy-finds-18-co-sponsors-for-bill-to-increase-trumps- trade-powers-2555509 (accessed February 26, 2023). 15. FTAs like NAFTA represent a carve-out from the WTO’s unconditional MFN rule and generally lead to tariffs that tend to be set at more reciprocal levels. 16. H.R.764, United States Reciprocal Trade Act, § 3(b)(1) and (b)(2). 17. Damian Paletta, “Speaker Ryan Admits Defeat, Giving up on Border Adjustment Tax,” The Washington Post, July 27, 2017, https://www.washingtonpost.com/news/wonk/wp/2017/07/27/paul-ryan-admits-defeat-giving- up-on-border-adjustment-tax/ (accessed February 25, 2023). 18. This section draws on analyses in White House Office of Trade and Manufacturing Policy, How China’s Economic Aggression Threatens the Technologies and Intellectual Property of the United States and the World, June 2018, https://trumpwhitehouse.archives.gov/wp-content/uploads/2018/06/FINAL-China-Technology- Report-6.18.18-PDF.pdf (accessed February 25, 2023). 19. Bloomberg News, “Xi’s Vow of World Dominance by 2049 Sends Chill Through Markets,” October 26, 2022, https://www.bloomberg.com/news/articles/2022-10-26/xi-s-vow-of-world-dominance-by-2049-sends-chill- through-markets?leadSource=uverify%20wall (accessed February 25, 2023). 20. Executive Office of the President, United States Trade Representative, 2017 Report to Congress on China’s WTO Compliance, January 2018, https://ustr.gov/sites/default/files/files/Press/Reports/China%202017%20 WTO%20Report.pdf (accessed February 25, 2023). 21. White House Office of Trade and Manufacturing Policy, How China’s Economic Aggression Threatens the Technologies and Intellectual Property of the United States and the World. 22. The National Medium- and Long-Term Program for Science and Technology Development Plan (2006–2020): An Outline, The State Council, The People’s Republic of China, p. [55], https://www.itu.int/en/ITU-D/ Cybersecurity/Documents/National_Strategies_Repository/China_2006.pdf (accessed March 21, 2023). 23. Commission on the Theft of American Intellectual Property, Update to the IP Commission Report: The Theft of American Intellectual Property: Reassessments of the Challenge and United States Policy, February 2017, pp. 2, 11, and 12, http://www.ipcommission.org/report/IP_Commission_Report_Update_2017.pdf (accessed February 25, 2023). 24. The laws, which have been put in place for national security purposes, have been promulgated under the Arms Export Control Act (AECA), 22 U.S.C. Ch. 39, §§ 2751–2756, 2761–2781, 2785, and 2791–27999aa-2, https://www.law.cornell.edu/uscode/text/22/chapter-39 (accessed February 25, 2023) and the International Emergency Economic Powers Act (IEEPA), 50 U.S.C. Ch. 35, §§ 1701–1708, https://www.law.cornell.edu/ uscode/text/50/chapter-35 (accessed February 25, 2023). 25. Ministry of Education, People’s Republic of China, “Statistics on Studying in China in 2018,” http://www.moe. gov.cn/was5/web/search?searchword=Statistics+on+Studying+in+China+in+2018&channelid=254028&page=1 (accessed March 21, 2023). 26. Michael Brown and Pavneet Singh, “China’s Technology Transfer Strategy: How Chinese Investments in Emerging Technology Enable a Strategic Competitor to Access the Crown Jewels of U.S. Innovation, Updated with 2016 and 2017 Data,” Defense Innovation Unit Experimental (DIUx), January 2018, https://admin.govexec. com/media/diux_chinatechnologytransferstudy_jan_2018_(1).pdf (accessed February 25, 2023). The DIUx describes itself as “the only DOD Organization focused on accelerating the adoption of commercial and dual- use technology to solve operational challenges at speed and scale.” Defense Innovation Unit Experimental, “About,” https://www.diu.mil/ (accessed February 25, 2023). 27. Brown and Singh, “China’s Technology Transfer Strategy: How Chinese Investments in Emerging Technology Enable a Strategic Competitor to Access the Crown Jewels of U.S. Innovation, Updated with 2016 and 2017 Data,” p. 18. 28. Ingrid Lunden, “Huawei Puts $1M into a New AI Research Partnership with UC Berkeley,” TechCrunch, October 11, 2016, https://techcrunch.com/2016/10/11/huawei-puts-1m-into-a-new-ai-research-partnership-with- ucberkeley/ (accessed February 25, 2023). 29. Press release, “President Trump Announces Strong Actions to Address China’s Unfair Trade,” Office of the United States Trade Representative, March 22, 2018, https://ustr.gov/about-us/policy-offices/press-office/ press-releases/2018/march/president-trump-announces-strong (accessed February 25, 2023).

— 819 — Trade 14. Adam Behsudi, “Duffy Finds 18 Co-sponsors for Bill to Increase Trump’s Tariff Powers,” Politico, January 24, 2019, https://www.politico.com/story/2019/01/24/duffy-finds-18-co-sponsors-for-bill-to-increase-trumps- trade-powers-2555509 (accessed February 26, 2023). 15. FTAs like NAFTA represent a carve-out from the WTO’s unconditional MFN rule and generally lead to tariffs that tend to be set at more reciprocal levels. 16. H.R.764, United States Reciprocal Trade Act, § 3(b)(1) and (b)(2). 17. Damian Paletta, “Speaker Ryan Admits Defeat, Giving up on Border Adjustment Tax,” The Washington Post, July 27, 2017, https://www.washingtonpost.com/news/wonk/wp/2017/07/27/paul-ryan-admits-defeat-giving- up-on-border-adjustment-tax/ (accessed February 25, 2023). 18. This section draws on analyses in White House Office of Trade and Manufacturing Policy, How China’s Economic Aggression Threatens the Technologies and Intellectual Property of the United States and the World, June 2018, https://trumpwhitehouse.archives.gov/wp-content/uploads/2018/06/FINAL-China-Technology- Report-6.18.18-PDF.pdf (accessed February 25, 2023). 19. Bloomberg News, “Xi’s Vow of World Dominance by 2049 Sends Chill Through Markets,” October 26, 2022, https://www.bloomberg.com/news/articles/2022-10-26/xi-s-vow-of-world-dominance-by-2049-sends-chill- through-markets?leadSource=uverify%20wall (accessed February 25, 2023). 20. Executive Office of the President, United States Trade Representative, 2017 Report to Congress on China’s WTO Compliance, January 2018, https://ustr.gov/sites/default/files/files/Press/Reports/China%202017%20 WTO%20Report.pdf (accessed February 25, 2023). 21. White House Office of Trade and Manufacturing Policy, How China’s Economic Aggression Threatens the Technologies and Intellectual Property of the United States and the World. 22. The National Medium- and Long-Term Program for Science and Technology Development Plan (2006–2020): An Outline, The State Council, The People’s Republic of China, p. [55], https://www.itu.int/en/ITU-D/ Cybersecurity/Documents/National_Strategies_Repository/China_2006.pdf (accessed March 21, 2023). 23. Commission on the Theft of American Intellectual Property, Update to the IP Commission Report: The Theft of American Intellectual Property: Reassessments of the Challenge and United States Policy, February 2017, pp. 2, 11, and 12, http://www.ipcommission.org/report/IP_Commission_Report_Update_2017.pdf (accessed February 25, 2023). 24. The laws, which have been put in place for national security purposes, have been promulgated under the Arms Export Control Act (AECA), 22 U.S.C. Ch. 39, §§ 2751–2756, 2761–2781, 2785, and 2791–27999aa-2, https://www.law.cornell.edu/uscode/text/22/chapter-39 (accessed February 25, 2023) and the International Emergency Economic Powers Act (IEEPA), 50 U.S.C. Ch. 35, §§ 1701–1708, https://www.law.cornell.edu/ uscode/text/50/chapter-35 (accessed February 25, 2023). 25. Ministry of Education, People’s Republic of China, “Statistics on Studying in China in 2018,” http://www.moe. gov.cn/was5/web/search?searchword=Statistics+on+Studying+in+China+in+2018&channelid=254028&page=1 (accessed March 21, 2023). 26. Michael Brown and Pavneet Singh, “China’s Technology Transfer Strategy: How Chinese Investments in Emerging Technology Enable a Strategic Competitor to Access the Crown Jewels of U.S. Innovation, Updated with 2016 and 2017 Data,” Defense Innovation Unit Experimental (DIUx), January 2018, https://admin.govexec. com/media/diux_chinatechnologytransferstudy_jan_2018_(1).pdf (accessed February 25, 2023). The DIUx describes itself as “the only DOD Organization focused on accelerating the adoption of commercial and dual- use technology to solve operational challenges at speed and scale.” Defense Innovation Unit Experimental, “About,” https://www.diu.mil/ (accessed February 25, 2023). 27. Brown and Singh, “China’s Technology Transfer Strategy: How Chinese Investments in Emerging Technology Enable a Strategic Competitor to Access the Crown Jewels of U.S. Innovation, Updated with 2016 and 2017 Data,” p. 18. 28. Ingrid Lunden, “Huawei Puts $1M into a New AI Research Partnership with UC Berkeley,” TechCrunch, October 11, 2016, https://techcrunch.com/2016/10/11/huawei-puts-1m-into-a-new-ai-research-partnership-with- ucberkeley/ (accessed February 25, 2023). 29. Press release, “President Trump Announces Strong Actions to Address China’s Unfair Trade,” Office of the United States Trade Representative, March 22, 2018, https://ustr.gov/about-us/policy-offices/press-office/ press-releases/2018/march/president-trump-announces-strong (accessed February 25, 2023). — 820 — Mandate for Leadership: The Conservative Promise 30. “From China with Love: AI, Robotics, AR/VR Are Hot Areas for Chinese Investment In US,” CB Insights, August 1, 2017, https://www.cbinsights.com/research/chinese-investment-us-tech-expert-research/ (accessed February 25, 2023). 31. “Remarks by President Obama and President Xi of the People's Republic of China in Joint Press Conference,” The White House, September 25, 2015, https://obamawhitehouse.archives.gov/the- pressffice/2015/09/25/remarks-president-obama-and-president-xi-peoples-republic-china-joint (accessed February 25, 2023). 32. Ankit Panda, “It’s Official: Xi Jinping Breaks His Non-Militarization Pledge in the Spratlys,” The Diplomat, December 16, 2016, https://thediplomat.com/2016/12/its-official-xi-jinping-breaks-his-non-militarization- pledge-in-the-spratlys/ (accessed February 25, 2023). 33. Press release, “USTR Issues Tariffs on Chinese Products in Response to Unfair Trade Practices,” Office of the United States Trade Representative, June 15, 2018, https://ustr.gov/about-us/policy-offices/press-office/press- releases/2018/june/ustr-issues-tariffs-chinese-products (accessed February 25, 2023). 34. Yen Nee Lee, “‘New Consensus’ Reached on US–China Trade, Says Chinese Vice Premier Liu He,” CNBC, updated April 5, 2019, https://www.cnbc.com/2019/04/05/us-china-trade-new-consensus-reached-says- chinas-liu-he.html (accessed February 25, 2023). 35. Reuters, “China Backtracked on Nearly All Aspects of US Trade Deal: Sources,” CNBC, May 8, 2019, https:// www.cnbc.com/2019/05/08/china-backtracked-on-nearly-all-aspects-of-us-trade-deal-sources.html (accessed February 25, 2023). 36. Fact Sheet, “Economic and Trade Agreement Between the United States of America and the People’s Republic of China,” Office of the United States Trade Representative, January 15, 2020, https://ustr.gov/sites/default/ files/files/agreements/phase%20one%20agreement/US_China_Agreement_Fact_Sheet.pdf (accessed February 25, 2023). 37. Warren Buffett, “Warren Buffett: Here’s How I Would Solve the Trade Problem,” Fortune, April 29, 2016, http:// fortune.com/2016/04/29/warren-buffett-foreign-trade/ (accessed February 25, 2023). 38. See, for example, Jeffrey Miron, “Forget the Wall Already, It’s Time for the U.S. to Have Open Borders,” Cato Institute Commentary, July 31, 2018, https://www.cato.org/publications/commentary/forget-wall-already- its-time-us-have-open-borders (accessed February 25, 2023); Scott Lincicome and Alfredo Carrillo Obregon, “The (Updated) Case for Free Trade,” Cato Institute Policy Analysis No. 925, April 19, 2022, https://www.cato. org/sites/cato.org/files/2022-04/PA-925_2.pdf (accessed February 25, 2023); Katheryn Russ, “Yes, US Trade Agreements Led to Economic Gains, Especially in Services, New Report Says,” Peterson Institute for International Economics, Trade and Investment Policy Watch Blog, July 20, 2021, https://www.piie.com/blogs/ trade-and-investment-policy-watch/yes-us-trade-agreements-led-economic-gains-especially (accessed February 25, 2023); Monica de Bolle, “Why Remittance Taxes to Finance a Border Wall Are a Bad Idea…for the US,” Peterson Institute for International Economics, Realtime Economics Blog, January 10, 2017, https://www. piie.com/blogs/realtime-economic-issues-watch/why-remittance-taxes-finance-border-wall-are-bad-idea-us (accessed February 25, 2023). 39. This is a key theme of the author’s White House memoir Taking Back Trump’s America: Why We Lost the White House and How We’ll Win It Back (New York and Nashville: Bombardier Books, 2022). 40. 19 U.S.C. § 1862, https://www.law.cornell.edu/uscode/text/19/1862 (accessed February 27, 2023). 41. For a historical example, see Douglas A. Irwin, “Did Late-Nineteenth-Century U.S. Tariffs Promote Infant Industries? Evidence from the Tinplate Industry,” Journal of Economic History, Vol. 60, No. 2 (June 2000), pp. 336–360, https://www.jstor.org/stable/2566374 (accessed February 21, 2023). For a recent example, see Gary Clyde Hufbauer and Eujin Jung, “The High Taxpayer Cost of ‘Saving’ US Jobs Through ‘Made in America,’” Peterson Institute for International Economics, Trade and Investment Policy Watch, August 5, 2020, https:// www.piie.com/blogs/trade-and-investment-policy-watch/high-taxpayer-cost-saving-us-jobs-through-made- america (accessed February 21, 2023). 42. Stephen J. Dubner, “Were Colonial Americans More Literate than Americans Today?” Freakonomics, September 1, 2011, https://freakonomics.com/2011/09/were-colonial-americans-more-literate-than- americans-today/ (accessed February 21, 2023).

— 698 — Mandate for Leadership: The Conservative Promise Fundamental Tax Reform. Achieving fundamental tax reform offers the prospect of a dramatic improvement in American living standards and an equally dramatic reduction in tax compliance costs. Lobbyists, lawyers, benefit consul- tants, accountants, and tax preparers would see their incomes decline, however. The federal income tax system heavily taxes capital and corporate income and discourages work, savings, and investment. The public finance literature is clear that a consumption tax would minimize government’s distortion of private economic decisions and thus be the least eco- nomically harmful way to raise federal tax revenues.28 There are several forms that a consumption tax could take, including a national sales tax, a business transfer tax, a Hall–Rabushka flat tax,29 or a cash flow tax.30 Supermajority to Raise Taxes. Treasury should support legislation instituting a three-fifths vote threshold in the U.S. House and the Senate to raise income or corporate tax rates to create a wall of protection for the new rate structure. Many states have implemented such a supermajority vote requirement. Tax Competition. Tax competition between states and countries is a positive force for liberty and limited government.31 The Biden Administration, under the direction of Treasury Secretary Janet Yellen, has pushed for a global minimum corporate tax that would increase taxation and the size of government in the U.S. and around the world. This attempt to “harmonize” global tax rates is an attempt to create a global tax cartel to quash tax competition and to increase the tax burden globally. The U.S. should not outsource its tax policy to international organizations. Organization for Economic Co-operation and Development. The Organi- zation for Economic Co-operation and Development (OECD), in conjunction with the European Union, has long tried to end financial privacy and impose regulations on countries with low (or no) income taxes. In fact, on tax, environmental, corpo- rate governance and employment issues, the OECD has become little more than a taxpayer-funded left-wing think tank and lobbying organization.32 The United States provides about one-fifth of OECD’s funding.33 The U.S. should end its finan- cial support and withdraw from the OECD. TAX ADMINISTRATION The Internal Revenue Service is a poorly managed, utterly unresponsive and increasingly politicized agency, and has been for at least two decades. It is time for meaningful reform to improve the efficiency and fairness of tax administration, better protect taxpayer rights, and achieve greater transparency and accountability. A substantial number of the problems attributed to the IRS are actually a function of congressional action that has made the Internal Revenue Code ridiculously complex, imposed tremendous administrative burdens on both the public and the IRS, and given massive non-tax missions to the IRS. But the culture, administrative practices, and management at the IRS need to change. — 699 — Department of the Treasury Doubling the IRS? The Inflation Reduction Act contains a radical $80 billion expansion of the IRS—enough to double the size of its workforce.34 Unless Congress reverses this policy, the IRS will become much more intrusive and impose still greater costs on the American people. The Biden Administration has also sought to make the tax system’s adminis- trative burden much worse in other ways. For example, it has proposed creating a comprehensive financial account information reporting regime that would apply to all business and personal accounts with more than $600. Banks would be required to collect the taxpayer identification numbers of and file a revised Form 1099-K for all affected payees, as well as provide additional information.35 This massive increase in the scope and breadth of information reporting should be unequivo- cally opposed. Management. The IRS has approximately 81,000 employees.36 Of those, only two are presidential appointments—the Commissioner and the Chief Counsel.37 As a practical matter, it is impossible for these two officials to overcome bureau- cratic inertia and to implement policy changes that the IRS bureaucracy wants to impede. That is why, notwithstanding decades of sound and fury, almost nothing has changed at the IRS. For the IRS to change and become more accountable, more transparent, and better managed, there is a need to increase the number of Presidential appoint- ments subject to Senate confirmation, and not subject to Senate confirmation, at the IRS. At the very least, Congress should ensure that the Deputy Commissioner for Services and Enforcement, the Deputy Commissioner for Operations Support, the National Taxpayer Advocate, the Commissioner of the Wage and Investment Division, the Commissioner of the Large Business and International Division, the Commissioner of the Small Business Self-Employed Division, and the Com- missioner of the Tax Exempt and Government Entities Division are presidential appointees.38 Information Technology. Despite the investment of billions of dollars for at least two decades, IRS information technology (IT) systems remain deficient.39 The IRS inadequately protects taxpayer information, its IT systems do not ade- quately support operations or taxpayer services, and its matching and detection algorithms are antiquated. These problems are not primarily about resources. The IRS has spent approxi- mately $27 billion on IT during the past decade, with $7 billion of that designated as “development, modernization and enhancement.“40 The problem is one of man- agement. The bureaucracy is not up to the task, and neither Congress nor a long line of IRS commissioners has forced changes. A Deputy Commissioner for Operations Support with strong IT management skills should be appointed by the IRS Commissioner or the President (once the position is made a presidential appointment). The various subordinates to the