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

This nation employs several methods for taxing capital income, both at the individual and the corporate level.  There is a massive economic literature that documents strong theoretical and empirical support for the United States to reduce its capital taxes

The following is a summary highlighting testimony by AEI Director of Economic Policy Studies Kevin Hassett to the Joint Economic Committee at a hearing entitled "How the Taxation of Capital Affects Growth and Employment."

At this event, Alan Viard will present the X tax proposal while James Mackie of the U.S. Department of the Treasury and Chris Edwards of the Cato Institute will offer commentary.

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

No matter what euphemism Democrats use for raising taxes, the idea still doesn't sell to the American people.

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.

State income taxation of Social Security benefits could reduce the fiscal burden on America's youth and future generations, increase saving, and promote economic growth.