This paper measures the incidence of a carbon tax on gasoline using current income and two measures oflifetime income to rank households.

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

Neither the CBO nor the Treasury's assumptions--that capital bears 100 percent or that no one bears the tax--are valid. Both approaches fail to reflect recent empirical and theoretic research that finds workers bear a large portion of the burden of the CIT.

Two months ago, the House adopted a budget resolution that outlines the Republican majority's ambitious plans to slow the growth of federal entitlement spending. If implemented properly, entitlement spending restraint can address the long-term fiscal imbalance in a way that promotes economic growth and freedom.

The tax code is 5,296 pages long and full of complicated details. We outlined a few of them in our recent column for the New York Times Magazine. So why hasn't Congress done anything to simplify the tax code? We posed the question to Alan D. Viard, a tax expert at the American Enterprise Institute. His response is below.

This paper measures the incidence of a carbon tax on gasoline using current income and two measures of lifetime income to rank households.

With tax day deadline here, Congress returned to Washington Monday to vote on the "Buffett Rule," a proposal to impose a minimum 30 percent tax on people earning more than $1 million.

The proposal, which failed in the Senate, resembles the alternative minimum tax (AMT) in one way -- it was...

By not paying their taxes, millions of Americans are contributing to the national deficit.