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 fundamental reason for the spread of the alternative minimum tax is that the exemption amount has never been indexed to inflation

If the Democrats try to fix the alternative minimum tax, they will have no money left for any other initiative.

Testimony on reforming the alternative minimum tax (AMT) such that it does not needlessly harm uninformed taxpayers.

When normal people judge what constitutes a tax increase, they compare what they will pay tomorrow to what they are paying today. If that number goes up, it's a tax increase. That is not how the Gang of Six did its tax calculations.

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...

AMT repeal is referred toas a retroactive tax cut; in fact, it is nothing of the kind, but the damage has been done.

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.