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.

This volume presents a spirited and informative exchange on the flat tax by noted proponents and doubters.

Shifting from an income tax to a consumption tax could offer major simplification advantages. But could a consumption tax achieve the same progressivity as an income tax? Many people think not, but recent economic and legal research suggests that it can. Daniel Shaviro, a professor at the New York University...

The world lost a great economist last week when David F. Bradford succumbed to injuries suffered in a fire.

The new president and Congress will face many new tax policy choices.

David F. Bradford was the father of modern consumption tax philosophy and the most important contributor of the last few decades to serious thinking about fundamental tax reform.

Toward Fundamental Tax Reform provides insight into the current thinking of our nation’s leading tax scholars and also serves as an excellent primer on the basic issues of tax reform.

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