On Sunday, April 1st  2012 the United States will become the developed country with the highest statutory corporate tax rate.  Japan, the previous ‘champion,’ is set to lower their rates leaving America in the top spot.

Kevin Hassett and Aparna Mathur note that high corporate tax rates reduce U.S. competitiveness and help explain why U.S. companies are moving plants abroad.

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...

As tax day approaches, the following American Enterprise Institute (AEI) scholars are available on a variety of tax topics. Below please find contact information and recent pieces of research.

The first order of business for a Republican president next year should be corporate-tax reform. But even if Republicans win big in the fall, undoing America's largest policy error will be an almost impossible political lift, unless enough people in both parties come to grips with the counterintuitive economics of corporate-tax reform.

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