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 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.

The current tax system should be reformed in order to eliminate the loopholes and the time commitment.

Policymakers can increase American retirement security by restricting employers from offering company stock in tax-preferred 401(k) plans.

Europe is now battling an acute systemic debt crisis that threatens the global financial system and the global economy. This worsening crisis constitutes the largest single threat to the US economy and its financial system

North American policymakers would do well to follow Europe's example and establish open-skies agreements; increased competition leads to greater choice and lower fares.

Venezuelan dictator Hugo Chavez has proven himself incompetent; the time is ripe for a democratic opposition to challenge his government.

The authors of the November 2011 Heritage Foundation report “Assessing the Compensation of Public-School Teachers” respond to questions and concerns, in the process showing that certain critical accusations—such as undercounting teachers’ work hours or overestimating retirement benefits—are simply false.