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.

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

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...

American Enterprise Institute (AEI) economist Aparna Mathur explains that the way to promote income equality is to lower corporate taxes.

Karlyn Bowman is a senior fellow and Andrew Rugg is a research assistant at the American Enterprise Institute. The views expressed in this article are the authors' and do not necessarily reflect those of any other person or institution.

In this article, Bowman and Rugg discuss the public's opinion about...

ALaffer curve has existed in the international corporate tax sphere since the 1980s.

In a sharp break from that campaign stance and the Administration's first three budgets, President Obama is now calling for an all-in dividend tax rate of almost 45 percent, the highest rate in 27 years. The president's about-face bodes ill for the economy.

Ready for the battle in November? You probably think I’m talking about the election. No, I’m talking about the battle around your Thanksgiving table. The dinner conversation will turn to politics and the economy, and it will be your job to stick up for capitalism and free markets.