The White House has proposed a “Buffett Rule” mandating that taxpayers earning more than $1 million pay at least 30% of their income in federal income taxes. The unfairness the Obama administration has identified is only one limited, albeit  eye-catching, manifestation of more systemic problems in the tax code.

The U.S. defense budget serves as a sign of how America has prioritized its global commitments and the bridge between strategy and implementation, where military capabilities define the roles and missions of America’s men and women in uniform. The defense budget has broad global impact, but understanding it is not always easy. As military spending finds its way into the nation’s headlines, learn more about how America allocates resources to support its strength abroad.

An analysis of why current public sector pension accounting standards understate liabilities and encourage excessive risk-taking

Critics have renewed their calls to tax the carried interest as ordinary income. Unfortunately, the populist rhetoric used by some critics can obscure the facts about how carried interest is actually taxed.

No matter how sincere Obama has been in his outreach to Iran's leadership, he must recognize that rapprochement is impossible.

Effective border controls must be in place before comprehensive immigration reform can occur.

The American Enterprise Institute's Council of Academic Advisers honors Leon R. Kass, recipient of the Institute's 2012 Irving Kristol Award. The Irving Kristol Award is presented to an individual who has made extraordinary intellectual or practical contributions to improved government policy, social welfare, or...

This conference was the first in a series devoted to examining the place of neuroscience in our understanding of the human person.