This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

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.

William Schambra will deliver the December Bradley Lecture.

This event will discuss how Israel should respond to Iran's continuing nuclear development.

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.

To the Editor: In his October 23 critique (p. 435) of Senator Moynihan's bill, "The Broadband Internet Access Act of 2000," Martin Sullivan incorrectly argues that economic analysis does not support the act. Most readers of this letter likely have slow-speed "narrowband" Internet access at home,...

Traditional arguments for corporate taxation have ignored the role of imperfectly competitive markets, risk, and innovation.

According to the most recent statistics available from the Organisation of Economic Co-operation and Development (OECD), the U.S. combined corporate income-tax rate was second highest among the thirty OECD countries (39.3 percent in 2005). However, as a percentage of gross domestic product (GDP), the revenue yield of the corporate income-tax...