This conference will examine various policy aspects relating to the taxation of multinational corporations.

This article is the first part of a two-part examination of the contentious issue of how state governments' provision of goods and services to the public should be taxed under a VAT.

Obama wanted to raise capital gains rates even if the government got less revenue because of "fairness." Evidently he likes taking people's money away. What he doesn't explain is why this makes anyone better off.

The Tax Reform Act of 1986, enacted 25 years ago last Friday, showed how a tax reform that includes lower rates can change incentives in a way that grows the tax base and produces extra revenue.

To establish Social Security as a sustainable, solvent program, changes are necessary. A wide range of reforms have been proposed in recent years, and many of those proposals include changes both to future benefits and to payroll taxes.

Cutting the payroll tax cut, or even eventually eliminating it, might make more sense - if it happens on the Medicare, rather than Social Security side, of FICA.

Approximately 140 million federal tax returns were filed in the weeks and months leading up to April 18 this year. We know from past years that over one-third of taxpayers will file "non-taxable returns," meaning that they will not owe any federal income tax.