While some type of border adjustment policy to go with a cap-and-trade system appears logical from a tax analysis standpoint, trade theory principles raise serious questions about this approach.

Ending the little-known adjustment of starting benefits to wages will wipe out Social Security's long-term imbalances without tax increases.

Boom, Crisis, and Adjustment reviews the macroeconomic experiences of eighteen developing countries from 1974 to 1989.

The two main issues that should be considered when assessing the prospects for increased export potential for American energy technology are the actual dynamics of the present market environment and the cross-cutting factors that will come to bear on how trade flows will unfold in the real world.

Amore flexible exhange rate is part of the solution to the Asian and Middle Eastern inflation policy.

The fundamental reason for the spread of the alternative minimum tax is that the exemption amount has never been indexed to inflation

Preemption is the key to keeping Americans safe from future attacks, so President Obama should point to the successes of the counterterrorism policies that he has continued from his predecessor.

The discussion of border adjustments and other fallacies threatens to obscure the important issues at stake in the debate over fundamental tax reform.