In a just published piece, American Enterprise Institute (AEI) tax experts Alex Brill and Alan Viard assess President Obama's plan to triple dividend tax rate.

In a sharp break from that campaign stance and the Administration's first three budgets, President Obama is now calling for an all-in dividend tax rate of almost 45 percent, the highest rate in 27 years. The president's about-face bodes ill for the economy.

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

In the run-up to this weekend's G-8 summit at Camp David, journalists have unfavorably compared European "austerity" with Barack Obama's economic policies.

The "Buffett Rule's" stated goal of making millionaires pay the same tax rates as the middle class is appealing. Unfortunately, the proposal is based on inaccurate claims about the tax system and its enactment would penalize the investment that fuels long-run economic growth.

On Wednesday 8, 2012, the House Committee on Ways and Means held a testimony on "The Interaction of Tax and Financial Accounting on Tax Reform." Here, Aparna Mathur contributes to their discussion.  

Recent economic research suggests that colleges siphon off a significant portion of federal education aid rather than lowering costs to students

The first order of business for a Republican president next year should be corporate-tax reform. But even if Republicans win big in the fall, undoing America's largest policy error will be an almost impossible political lift, unless enough people in both parties come to grips with the counterintuitive economics of corporate-tax reform.