The authors describe how proposed tax reforms would affect corporate financial policy and summarize economists' knowledge of the magnitude of those effects.

This book examines fiscal policy and the consumption tax.

The impact of tax policy on entrepreneurial activity is at the center of the debate over the efficacy of recent tax reductions. A recent paper coauthored by AEI visiting scholar R. Glenn Hubbard and William Gentry of Williams College explores whether high taxes or more progressive taxes...

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In 2005, the President’s Advisory Panel on Federal Tax Reform put forward a tax plan that would replace most, but not all, of the federal income tax with a progressive consumption tax. Known as the Bradford X-tax, this...

While recent research has emphasized how changes in tax rates would affect broadly defined measures of income, there has been comparatively little analysis of the effects of tax rate changes on entrepreneurial entry. In this seminar, Professors William Gentry and R. Glenn Hubbard of Columbia University present a paper...

The evidence is clear that lifting the top rates will hamper the business investment upon which our nation's prosperity depends, which affects all Americans, not just 3 percent.

In this election year, with domestic discussion centered on taxes and jobs, it is useful to take stock of what we know about taxes and hours worked, entrepreneurship, and jobs.

The Bradford X tax offers an attractive, if little-known, form of progressive consumption taxation.