What's on the horizon for taxes? AEI's Aparna Mathur weighs in with the House Small Business Committee.

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.

With increasing integration of world economies, international tax competition has taken greater importance in the formation of domestic and international policy. This conference will evaluate the evidence regarding international tax competition and the implications for taxpayers and governments. Panelists will consider the latest developments in tax rate-setting among nations,...

Fundamental tax reform is the best step the government could take now to promote job growth and employment because it offers three key benefits.

Economists have long argued that significant reforms of personal and company taxation can have large effects on firms’ investment decisions. At some level policymakers themselves have heeded this message. During the 1980s, for example, significant tax reforms were introduced in many countries (see Jorgenson, 1992; and Messere, 1993). During the...

The one thing on which our political leaders seem to agree is the need for corporate tax reform. But amid all of the promising rhetoric there is significant cause for concern. Many proposals, particularly those of Messrs. Obama and Santorum, seem to have unlearned many of the lessons of modern economics.

Top economists provide much-needed guidance--and some surprising conclusions--in response to rising public concerns about inequality in the U.S. tax system.

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....