This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

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.

The discussion of border adjustments and other fallacies threatens to obscure the important issues at stake in the debate over fundamental tax reform.

The FairTax proposal, which now has fifty-four sponsors in the U.S. House of Representatives, would institute a national retail sales tax to replace individual and corporate income taxes, payroll and self-employment taxes, and estate and gift taxes. The question of what sales-tax rate would be needed to replace the revenue...

Tax Analysts' Martin A. Sullivan recently sat down with Alex Brill, a research fellow at the American Enterprise Institute, to discuss his tax reform plan, which he hopes can win bipartisan support.

The compelling case for replacing income taxation with consumption taxation has nothing to do with border adjustments.

The current tax system should be reformed in order to eliminate the loopholes and the time commitment.