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.

President Obama recognizes the powerful positive economic impact a capital gains tax cut would have for small business owners--so why not give it to every American family and business in order to encourage growth and success?

This nation employs several methods for taxing capital income, both at the individual and the corporate level.  There is a massive economic literature that documents strong theoretical and empirical support for the United States to reduce its capital taxes

Critics have renewed their calls to tax the carried interest as ordinary income. Unfortunately, the populist rhetoric used by some critics can obscure the facts about how carried interest is actually taxed.

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.

During two closed sessions before the luncheon, committee members discussed the latest in financial regulation issues. At a luncheon briefing following these sessions, SFRC members gave several statements and answered questions.

Despite the significant revenue it raises, the taxation of corporate capital gains has received far less attention than the taxation of individual capital gains. How does the taxation of corporate capital gains affect investment, sales of business property, and other economic decisions? How do other countries tax corporate capital gains?...