Political dysfunction. Partisanship at record levels. Attack politics run amok. And public approval of Congress scraping the single digits (Sen. John McCain is fond of saying it's down to blood rlatives and paid staff).

We have been studying Washington politics and Congress for more than 40 years, and never have we seen them this dysfunctional. In our past writings, we have criticized both parties when we believed it was warranted. Today, however, we have no choice but to acknowledge that the core of the problem lies with the Republican Party.

At this conference, panelists will consider the distinguishing characteristics of “tax haven” countries, the use of tax havens by U.S. and foreign investors, and the economic impacts of tax havens on high-tax countries. Unilateral and multilateral policy responses will be discussed, including presentations by Bill Thomas, chairman of the U.S....

Tax Analysts' Martin A. Sullivan recently sat down with Alex Brill, a research fellow at the American Enterprise Institute, to discuss his tax reform plan, which he hopes can win bipartisan support.

Online registration for this event is closed. Walk-in registrations will be accepted.

In 2005, the President’s Advisory Panel on Federal Tax Reform put forward a tax plan that would replace most, but not all, of the federal income tax with a progressive consumption tax. Known as the Bradford X-tax, this...

In short, Obama hates the pipeline deal because it is both symbolically and concretely an issue that drives a wedge straight through his base and his reelection spin.

At this AEI event, Bruce Bartlett will discuss his new book, which proposes that a value-added tax is the most effective way to improve the nation's fiscal imbalance.

Bills considered under reconciliation cannot be filibustered, and, therefore, health reform could pass the Senate by a simple majority vote.