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...

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.

If a value added tax is adopted, the revenue should be used to eliminate the corporate income tax and the Medicare portion of the payroll and self-employment taxes.

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.  

This event will examine more radical reforms that — while aiming to accomplish the same goals as the current Social Security program — would do so through fundamentally different structures.

Tax planning often exploits inconsistencies between different countries' tax codes in an effort to obtain more favorable tax results than could have been achieved by investing in just one country. Would fundamental tax reform alter these opportunities for U.S. companies? AEI visiting scholar Daniel Shaviro argues in his...

Community colleges are subsidized through direct state and local government appropriations and through student grant programs. Every student who drops out represents an investment loss by the taxpayers in that student's uncompleted education.

I learned to appreciate the American free enterprise system by quitting a job in Spain.At age 19, I dropped out of school to pursue a career as a French horn player. After a few twists and turns, I wound up in the Barcelona Symphony, which was a Spanish...