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.

April 1 may be a day for jokes, but on Sunday Japan ceded to the United States a distinction that is no laughing matter: the highest combined statutory corporate tax rate (state, local, and federal) in the developed world.

This article is the first part of a two-part examination of the contentious issue of how state governments' provision of goods and services to the public should be taxed under a VAT.

Do you need a place to fit 20 million elephants or 250 million donkeys? Look no further than the buildings of the federal government.  

There is little evidence that spending more on higher education stimulates economic growth.

Policymakers at both ends of Pennsylvania Avenue want to get the American economy growing again. Growth can lower unemployment, and it can yield the revenues needed to fill federal coffers. The key to robust economic growth is innovation. So how do we get it?

This Outlook outlines six simple—and bipartisan—changes to the tax code that can help the country move toward a tax code aimed towards economic growth and away from complex regulations and political favoritism.

A change in the federal student loan program can potentially produce more studious behavior from many students, not only in college but also in primary and secondary schools.