This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

The world lost a great economist last week when David F. Bradford succumbed to injuries suffered in a fire.

Review of C. Eugene Steuerle's Contemporary U.S. Tax Policy (Urban Institute Press, 2004).

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

The George W. Bush tax cuts add up to greater wealth redistribution, a greater likelihood of tax increases, and uncertainty about what Washington will do to keep its programs going.

This book offers an accessible overview of how Medicare operates as a fiscal system.

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

Tax planning often exploits inconsistencies between different countries' tax codes in an effort to obtain more favorable tax results than could have been achieved by investing in just one country. Would fundamental tax reform alter these opportunities for U.S. companies? AEI visiting scholar Daniel Shaviro argues in his...