Alan D. Viard

Resident Scholar

Research Areas:

Alan Viard was a senior economist at the Federal Reserve Bank of Dallas and an assistant professor of economics at Ohio State University prior to joining AEI. He has also worked for the Treasury Department's Office of Tax Analysis, the White House's Council of Economic Advisers, and the Joint Committee on Taxation of the U.S. Congress. Mr. Viard is a frequent contributor to AEI's Tax Policy Outlook, AEI's On the Margin column in Tax Notes, and AEI's Marginal Impact column in State Tax Notes. In January 2010, he was named by Tax Notes as a nominee for 2009 Tax Person of the Year.

Experience

  • Senior Economist, Federal Reserve Bank of Dallas, 1998-2006
  • Visiting Scholar, Office of Tax Analysis, Treasury Department, 2005
  • Senior Economist, President's Council of Economic Advisers, 2003-2004
  • Assistant Professor of Economics, Ohio State University, 1990-98
  • Economist, Joint Committee on Taxation, U.S. Congress, 1992-93

Education

Ph.D., M.A., economics, Harvard University
B.A., economics, Yale University

All Items by Alan D. Viard

Economics / Fiscal Policy / Taxes
The misdirected tax debate and the small business stock exclusion
Alan D. Viard | Tax Notes
February 06, 2012

Intense debate continues over the appropriate level of marginal income tax rates, particularly as policymakers consider whether to extend part or all of the 2001 and 2003 tax cuts, which are currently scheduled to expire at the end of 2012.

Economics / Fiscal Policy / Taxes
Understanding carried interest
Alan D. Viard | National Review Online
January 31, 2012

Critics have renewed their calls to tax the carried interest as ordinary income. Unfortunately, the populist rhetoric used by some critics can obscure the facts about how carried interest is actually taxed.

Foreign and Defense Policy
State of the Union Policy Series
Joseph Antos, Edward J. Pinto, Alex Brill, Alan D. Viard, Thomas P. Miller, Kenneth P. Green, Dan Blumenthal, Alex J. Pollock, Desmond Lachman, Peter J. Wallison, Danielle Pletka, John H. Makin, Robert B. Helms, Steven F. Hayward, Kevin A. Hassett, Leon Aron, Mackenzie Eaglen
Monday, January 23, 2012 | 12:00 p.m. – Friday, January 27, 2012 | 10:30 a.m.

Please join AEI for a series of policy discussions on the Hill to mark the week of the State of the Union address. These discussions will frame the many challenges we face at home and abroad in 2012 while also offering solutions. Food will be provided at each of the events on the Hill, so please RSVP to guarantee your meal.  

Economics / Fiscal Policy / Taxes
Railroad taxes, discrimination, and the 4-R Act: A misstep by the Eighth Circuit
Alan D. Viard | State Tax Notes
January 09, 2012

The court's rationale in Midwest Railcar Repair v. South Dakota Department of Revenue and Regulation contradicts basic principles of public finance economics.

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