Based on our reading of the evidence, the Supplemental Security Income-disabled children program has increasingly become a more general welfare program that in large part targets a population of able-bodied single mothers that overlaps with the TANF population.

Europe’s current debt crises are a consequence of a region-wide crisis of the welfare state, whose vast promised benefits voters demand, yet are unwilling to finance through self-taxation.

A discussion of the possibility of replacing the California sales tax and personal and corporate income taxes with a broad-based consumption-oriented retail sales tax.

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

As Americans debate health care policy, there seems to be bipartisan agreement that reform is long overdue, but the agreement stops there.

American Enterprise Institute economist Peter Wallison explains why the recent JP Morgan losses are proof that the Volcker Rule is unworkable and should be abandoned.

Barack Obama’s presidency has had profoundly negative consequences for our national security. From debilitating cuts in defense budgets, to gutting national missile defense efforts, to his unwillingness to acknowledge a continuing war against terrorism, to his inability to stem the nuclear proliferation threats posed by North Korea and Iran....the picture is bleak.

The tax code is 5,296 pages long and full of complicated details. We outlined a few of them in our recent column for the New York Times Magazine. So why hasn't Congress done anything to simplify the tax code? We posed the question to Alan D. Viard, a tax expert at the American Enterprise Institute. His response is below.