This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.

Capping an individual's benefit from tax expenditures at 2 percent of adjusted gross income would reduce the federal deficit in 2011 by 1.7 percent, or one-third of the total deficit.

The Tax Reform Act of 1986, enacted 25 years ago last Friday, showed how a tax reform that includes lower rates can change incentives in a way that grows the tax base and produces extra revenue.

Alan D. Viard and contributors offer an invaluable guide for policymakers facing important decisions about a variety of taxes.

If the Democrats try to fix the alternative minimum tax, they will have no money left for any other initiative.

When the new president and Congress take office in 2009, they will face several critical tax policy decisions: Should the income tax rate cuts and the reductions in dividend and capital gains taxes adopted in 2001 and 2003 be made permanent? Should the corporate income tax and the taxation of...

Alternative Minimum Tax reform is necessary and urgently needed.