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...

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.

In a recent letter, Martin Lobel describes as "intellectually bankrupt" our arguments against S. 940 and S. 2204, two recent bills that would have imposed unfavorable tax rules on five large oil companies that would not have applied to other taxpayers. Unfortunately, Lobel mischaracterizes our analysis of why the bills violate the rule of law.

For the second year in a row, Rep. Paul Ryan (R-Wis.) has advanced a comprehensive budget plan that would restructure Medicare and Medicaid, repeal the big-spending portions of the Affordable Care Act (ACA), and ultimately resolve the fiscal crisis facing this country. 

Politicians have frequently directed harsh rhetoric toward particular corporate taxpayers that earn high profits. At times, this rhetoric has been accompanied by policy proposals that single out a narrow set of profitable taxpayers for disparate treatment. Perhaps the most notable example is the war against Big Oil.

An analysis of why current public sector pension accounting standards understate liabilities and encourage excessive risk-taking

Intense debate continues over the appropriate level of marginal income tax rates, particularly as policymakers consider whether to extend part or all of the 2001 and 2003 tax cuts, which are currently scheduled to expire at the end of 2012.

Tax Analysts' Martin A. Sullivan recently sat down with Alex Brill, a research fellow at the American Enterprise Institute, to discuss his tax reform plan, which he hopes can win bipartisan support.