President Obama’s budget speech on Monday expanded on the theme of economic “fairness,” like his State of the Union speech in January. He lectured Americans that if critical steps are not taken, the rise of the middle class will be threatened and disparities between the rich and the rest will...

Neither the CBO nor the Treasury's assumptions--that capital bears 100 percent or that no one bears the tax--are valid. Both approaches fail to reflect recent empirical and theoretic research that finds workers bear a large portion of the burden of the CIT.

Businesses don't pay taxes. People pay taxes. And the evidence suggests the corporate tax hits wage earners hard.

The study of the incidence of the U.S. tax system has a long and impressive history that has proceeded along many different complementary paths.

The study of the incidence of the U.S. tax system has a long and impressive history that has proceeded along many different complementary paths.

How to think about America's private equity industry--and about entrepreneurship and taxes.

When Ronald Coase was awarded the Nobel prize for economics in 1991, many in the profession were stunned.

Should he fail to seize the unique chance to reform the socio-economic policies of the Russia, Vladimir Putin might forever be known for what he failed to accomplish.