At this AEI event, Sweden's minister of finance, Anders Borg, will explain Sweden's consolidation efforts, which were based on a mixture of expenditure cuts and tax increases.

Tax expenditure analysis is founded on the view that some provisions in the tax code are "really" spending. But what if the conventional distinction between "taxes" and "spending" is incoherent to begin with? AEI visiting scholar Daniel Shaviro will argue that this case is correct, but that tax expenditure analysis...

Many provisions of the tax code are barely distinguishable from spending programs. For example, congressional spending programs are often put into effect as "tax credits" and eventually become classified as "tax expenditures." Should we draw a line between a tax and tax expenditure? Scholar Bruce Bartlett of the...

The experience of twenty-one countries over thirty-seven years yields a simple truth: cutting spending works, and raising taxes does not.

Capping an individual's benefit from tax expenditures at 2 percent of adjusted gross income would reduce the federal deficit in 2011 by 1.7 percent, or one-third of the total deficit.

These recommended changes to Title I--a key provision of No Child Left Behind--could make significant improvements when it comes to what goes on in America’s schools and school systems day-to-day.

This paper discusses specific proposals for reducing the United States' deficit that draw on the lessons from past fiscal consolidations.

According to historical data and a long record of academic research, successfully addressing the fiscal gap requires fiscal retrenchment on the expenditure side.