This report examines the taxation of corporate gains on depreciable business property, an important topic that has received little attention in the economic literature.

Tax reform perpetually tops policymakers' lists for ways to grow the economy, but a generation has passed since the last successful effort, the Tax Reform Act of 1986. This is because of a simple political reality-it's hard. But not, I believe, impossible.

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 today's global economy, countries constantly compete for corporations' research activities. U.S. tax policy lags behind many countries in attracting firms' R&D centers. With the increased mobility of research and intellectual property, this conference will focus on how countries should tax innovative, answering important questions for countries seeking to promote economic growth.

Do you need a place to fit 20 million elephants or 250 million donkeys? Look no further than the buildings of the federal government.  

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."

American democracy has always been based on the concept of property ownership. Now that the housing bubble has burst, Americans musr find new ways to accumulate wealth.

John Kerry is right that there was a mysterious 13th member at the table who caused the supercommittee to fail. But it wasn’t Norquist. It was Occupy Wall Street.