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

Setting a fixed-percentage tax credit for itemized deductions would signal Republican sensitivity to fairness, appeal to redistributionist Democrats, and create another precedent for a flat tax.

...

With tax day around the corner, the American Enterprise Institute (AEI) today releases its annual report on Americans' opinions about taxes compiled by public opinion expert Karlyn Bowman. This AEI public opinion study looks at attitudes since the first questions were asked in the mid-1930s to today.

Karlyn Bowman is a senior fellow and Andrew Rugg is a research assistant at the American Enterprise Institute. The views expressed in this article are the authors' and do not necessarily reflect those of any other person or institution.

In this article, Bowman and Rugg discuss the public's opinion about...

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.

Tax reform perpetually tops policymakers' lists for ways to grow the economy, but a generation has passed since the last successful effort, the Tax Reform Act of 1986. This is because of a simple political reality-it's hard. But not, I believe, impossible.

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.