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.

American Enterprise Institute (AEI) economist Aparna Mathur explains that the way to promote income equality is to lower corporate taxes.

President Obama’s budget speech on Monday expanded on the theme of economic “fairness,” like his State of the Union speech in January. He lectured Americans that if critical steps are not taken, the rise of the middle class will be threatened and disparities between the rich and the rest will...

In today's global economy, countries constantly compete for corporations' research activities. U.S. tax policy lags behind many countries in attracting firms' R&D centers. With the increased mobility of research and intellectual property, this conference will focus on how countries should tax innovative, answering important questions for countries seeking to promote economic growth.