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

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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...

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.

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 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."

At this AEI event, Representative Tom Petri (R-Wisc.) will discuss the combined impact of low-income tax credits on work incentives.

An ever-increasing number of individuals are turning to community college for their higher education. Online delivery of classes and competency-based models of higher learning should be employed and innovations from for-profit schools should be borrowed to increase the number of Americans completing their associate’s degrees.