In a just published piece, American Enterprise Institute (AEI) tax experts Alex Brill and Alan Viard assess President Obama's plan to triple dividend tax rate.

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.

If billions are saved from the withdrawal in Afghanistan and Iraq, where will the money go? Where should it go?

It’s hardly a surprise that the president’s narrowly focused plan falls short on the fiscal front, with the debt projected to weigh in at a staggering 76 percent of annual GDP in 2022 and poised to rise further in subsequent decades.

The banking industry suffered credit crises in the 1970s, 1980s, 1990s, and 2000s. An unavoidable conclusion is that its loan loss reserves were in all cases too small. 

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

On the issue of dividend taxation, Barack Obama may be the candidate with the best chance of preserving George Bush's legacy.