The White House proposal to replace the current tax break for employer-sponsored health insurance with a standard tax deduction available to anyone buying insurance has raised a storm of controversy. Proponents argue that the proposal is fairer than the current system, provides real help for the uninsured, and promotes efficiency...

What's on the horizon for taxes? AEI's Aparna Mathur weighs in with the House Small Business Committee.

Capping an individual's benefit from tax expenditures at 2 percent of adjusted gross income would reduce the federal deficit in 2011 by 1.7 percent, or one-third of the total deficit.

It’s hardly a surprise that the president’s narrowly focused plan falls short on the fiscal front, with the debt projected to weigh in at a staggering 76 percent of annual GDP in 2022 and poised to rise further in subsequent decades.

Higher tax rates on high earners, even if they produce less revenue, are an attempt to centralize power in government and to limit the autonomy and countervailing power of individuals in the voluntary sector. Which is why the liberal bloggers cheer them on.

The consequences for health spending and federal revenues of an above-the-line deduction for out-of-pocket health spending can be specified as a function of behavioral parameters.

The conventional ways of cataloguing and reporting health spending significantly understate the government share of health spending.

This Outlook outlines six simple—and bipartisan—changes to the tax code that can help the country move toward a tax code aimed towards economic growth and away from complex regulations and political favoritism.