The United States has not cut its corporate tax rates since 1993 and has been left behind while the rest of the developed world races to cut rates and attract investment. To promote economic growth, help workers and increase revenues, we need an "effective" tax reform sooner rather than later.

This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.

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.

This press release discusses Daniel N. Shaviro's new monograph from the AEI Press.

Attempts to tax carried interests as service income will have to be able to distinguish service income from other types of income, a taskthat has proven to be difficult and complex.

The tax share of the rich has gone up a lot more since 2000 than their income share has.

Income inequality has been increasing, according to standard statistics, yet most Americans do not seem perturbed by it.

The animal spirits of high earners are going to be directed away from productive investment and toward tax avoidance.