The "Buffett Rule's" stated goal of making millionaires pay the same tax rates as the middle class is appealing. Unfortunately, the proposal is based on inaccurate claims about the tax system and its enactment would penalize the investment that fuels long-run economic growth.

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.

At this event, panelists discussed the current health care reform bill and Mitchell E. Daniels Jr. delivered a keynote discussing the impact of health care reform.

The individual alternative minimum tax (AMT) is a tax system parallel to the regular income tax: taxpayers are required to pay taxes under the AMT whenever it yields a larger liability than the regular tax. Under current law, more than 20 million taxpayers, including many middle-class households, will pay the...

At this event, the authors argued that long-term economic development is affected not only by the size of government, but also by what governments do and how that activity is financed.

Panelists will provide an overview of the book and its implications for current policy issues.

At this AEI event, Representative Tom Petri (R-Wisc.) will discuss the combined impact of low-income tax credits on work incentives.

There is bipartisan agreement that the current corporate income tax regime needs to be changed, but substantial debate exists over what the optimal corporate tax policy would look like. Last October, House Ways and Means chairman Charles Rangel (D-N.Y.) proposed a 4.5 percentage point decrease in the corporate income tax...