The European Union is planning to tax all airlines that travel to and from the 27 EU nations based on the amount of carbon emissions they produce.  The tax, to be collected beginning in 2013 for prior year emissions, will be calculated based on the length of each flight. The farther the airlines travel, the heftier the tax.

At this event, Alan Viard will present the X tax proposal while James Mackie of the U.S. Department of the Treasury and Chris Edwards of the Cato Institute will offer commentary.

Karlyn Bowman is a senior fellow and Andrew Rugg is a research assistant at the American Enterprise Institute. The views expressed in this article are the authors' and do not necessarily reflect those of any other person or institution.

In this article, Bowman and Rugg discuss the public's opinion about...

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.

In the run-up to this weekend's G-8 summit at Camp David, journalists have unfavorably compared European "austerity" with Barack Obama's economic policies.

In a recent letter, Martin Lobel describes as "intellectually bankrupt" our arguments against S. 940 and S. 2204, two recent bills that would have imposed unfavorable tax rules on five large oil companies that would not have applied to other taxpayers. Unfortunately, Lobel mischaracterizes our analysis of why the bills violate the rule of law.

Politicians have frequently directed harsh rhetoric toward particular corporate taxpayers that earn high profits. At times, this rhetoric has been accompanied by policy proposals that single out a narrow set of profitable taxpayers for disparate treatment. Perhaps the most notable example is the war against Big Oil.