As the House of Representatives prepared to consider the Small Business Tax Cut Act, AEI economist Aparna Mathur gave testimony on why higher taxes and regulation on small businesses impede sustainable economic growth. 

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

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.

Almost everything you hear at graduations - and read on the internet, and watch on television - focuses on the idea of work, especially entrepreneurship, as a means of self-expression and (to use the term from David Brooks) self-actualization.

The evidence is clear that lifting the top rates will hamper the business investment upon which our nation's prosperity depends, which affects all Americans, not just 3 percent.

Congress should not focus only on creating jobs in small businesses; instead, it should emphasize creating jobs at firms of all sizes.

Technology in the form of XBRL could helpin the future to level the playing field between large and small firms in the competition for capital.

The future is on the way.  Leading-edge innovators, we are assured, have already moved on, and are earnestly focusing on the just the sort of problems - manufacturing, energy, transportation (and I'd add healthcare) - that urgently require imaginative solutions.