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

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.

Cutting the payroll tax cut, or even eventually eliminating it, might make more sense - if it happens on the Medicare, rather than Social Security side, of FICA.

To establish Social Security as a sustainable, solvent program, changes are necessary. A wide range of reforms have been proposed in recent years, and many of those proposals include changes both to future benefits and to payroll taxes.

The FairTax proposal, which now has fifty-four sponsors in the U.S. House of Representatives, would institute a national retail sales tax to replace individual and corporate income taxes, payroll and self-employment taxes, and estate and gift taxes. The question of what sales-tax rate would be needed to replace the revenue...

If a value added tax is adopted, the revenue should be used to eliminate the corporate income tax and the Medicare portion of the payroll and self-employment taxes.

Timothy Geithner'stax episode is more reason to support him, not less.

While recent research has emphasized how changes in tax rates would affect broadly defined measures of income, there has been comparatively little analysis of the effects of tax rate changes on entrepreneurial entry. In this seminar, Professors William Gentry and R. Glenn Hubbard of Columbia University present a paper...