2010 may be the best year to die, or at least your heirs may think so. This AEI conference will examine the economic effects of the estate tax, which will be eliminated for those who die next year. Should it be extended, reformed, or abolished?

Summary and analysis of trends in tax policy, immigration policy, the bureaucracy, and the Supreme Court.

Mitt Romney handed President Obama a political gift this weekend, when his campaign announced that he would not file his tax return on time. Romney made the announcement at 5 p.m. on Friday — the time politicians usually put out bad news they hope no one will notice. Team Obama noticed all right

Congress would support dramatic reform of the estate tax, including sharp increases in exemption levels and cuts in tax rates.

The vast majority of studies of the U.S. estate and gift tax have focused either on its distributional effects or on its relations to specific aspects of economic behavior, such as saving or contributing to charity. In this seminar in AEI’s tax policy series, Professor Douglas Holtz-Eakin of Syracuse...

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.

Bowman reports on polls of missile defense, Nader, Buchanan, and others.