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."

This nation employs several methods for taxing capital income, both at the individual and the corporate level.  There is a massive economic literature that documents strong theoretical and empirical support for the United States to reduce its capital taxes

Here’s the problem: The president never defines what he means by “fair.” And this is for a simple reason: his definition is simply not recognizable to most Americans.

On Sunday, April 1st  2012 the United States will become the developed country with the highest statutory corporate tax rate.  Japan, the previous ‘champion,’ is set to lower their rates leaving America in the top spot.

As tax day approaches, the following American Enterprise Institute (AEI) scholars are available on a variety of tax topics. Below please find contact information and recent pieces of research.

What did the Joint Select Committee on Deficit Reduction’s announcement on November 23 contain: a successful bipartisan strategy for reducing the deficit or a disheartening lack of consensus? On the heels of the announcement, Senator Rob Portman (R-OH), one of the 12 members of the committee, speaks at  AEI to discuss the details and implications of the super committee’s decisions.

In a just published piece, American Enterprise Institute (AEI) tax experts Alex Brill and Alan Viard assess President Obama's plan to triple dividend tax rate.

In a just-published piece in Tax Notes, AEI economists Kevin Hassett and Alan Viard explain how targeted tax increases on big oil companies pose significant risks to the economy.