The Obama administration and the 112th Congress should lower effective corporate tax rates so the United States can compete in the global economy.

Base broadening must be approached with caution because some base-broadening measures make the tax system less neutral, impeding economic efficiency. Also, income tax base broadening cannot eliminate, and may even reinforce, the income tax's central flaw--its penalty on saving.

The first prerequisite for sound tax policy is a clear and consistent articulation of the impact of marginal tax rates on economic growth.

The burden of excise taxes in the America's Healthy Future Act of 2009 will largely fall on patients, meaning sick patients will be subsidizing the health care of other sick patients.

The Bradford X tax offers an attractive, if little-known, form of progressive consumption taxation.

Taxing a mere 0.3 percent of the population, as the House health care reform legislation intends, is not a sustainable way to pay for health care reform.

Some people have hailed the alternative minimum tax as a flat, low-rate, broad-based tax that would be a good replacement for the regular income tax. A closer look dispels this rosy view.

Political rhetoric--and policy--favor small business, but, in reality, big businesses play a critical role in economic growth and job creation.