With tax day deadline here, Congress returned to Washington Monday to vote on the "Buffett Rule," a proposal to impose a minimum 30 percent tax on people earning more than $1 million.

The proposal, which failed in the Senate, resembles the alternative minimum tax (AMT) in one way -- it was...

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...

Some people have hailed the alternative minimum tax as a flat, low-rate, broad-based tax that would be a good replacement for the regular income tax. A closer look dispels this rosy view.

Tax reform perpetually tops policymakers' lists for ways to grow the economy, but a generation has passed since the last successful effort, the Tax Reform Act of 1986. This is because of a simple political reality-it's hard. But not, I believe, impossible.

Today, American Enterprise Institute (AEI) economist and tax expert Alex Brill released a pro-growth, progressive, and practical tax reform proposal. Brill explains that six simple changes to the tax code can create an economic environment that improves our global competitiveness.

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.

Kicking the can down the road. That's been the Obama administration's response on issues from Iran's nuclear weapons program to America's entitlement systems.

Geography and the literal political landscape are helping shape the response to the alternative minimum tax.