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.

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

 Everybody knows that an important part of the unsolved problem of our uncompetitive tax system for businesses is the double taxation of corporate dividends.

The following is a summary highlighting testimony by AEI Director of Economic Policy Studies Kevin Hassett to the Joint Economic Committee at a hearing entitled "How the Taxation of Capital Affects Growth and Employment."

What have economists learned from the Bush tax cuts and other tax policies that can inform tax policy debates in the next decade?

What have economists learned from the Bush tax cuts and other tax policies that can inform tax policy debates in the next decade?

This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.