This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

At this event, Alan Viard will present the X tax proposal while James Mackie of the U.S. Department of the Treasury and Chris Edwards of the Cato Institute will offer commentary.

The value-added tax is an old idea in tax policy that, despite periodic consideration, has not been adopted in the United States.

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

TheTreasury's new reportis not the last word on dynamic analysis, but it is a big step toward a more realistic view of tax policy.

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.

Reducing the double tax on corporate income has an ambiguous effect on marginal effective tax rates.

Alan D. Viard, a resident scholar at AEI, reviews the budget outlook, the need for tax reform and the benefits of moving to a progressive consumption tax. He also discusses his forthcoming book, Progressive Consumption Taxation: The X Tax Revisited, which he coauthored with Robert Carroll of Ernst & Young. The book will be published by AEI Press in the Spring.