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.

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

The value-added tax is an old idea in tax policy that, despite periodic consideration, has not been adopted in the United States.

The Byzantine Empire’s long run — 1,100 years — may seem remote from the 21st century, but a reading of its history offers at least three timeless lessons.

The general economic "health" of the U.S. manufacturing sector has re-emerged in a Presidential election year. In his 2012 State of the Union address, President Obama announced to Americans "that we have a huge opportunity, at this moment to bring manufacturing back," promising manufacturers special tax reductions and other federal...

Higher tax rates on high earners, even if they produce less revenue, are an attempt to centralize power in government and to limit the autonomy and countervailing power of individuals in the voluntary sector. Which is why the liberal bloggers cheer them on.

Alan D. Viard, a resident scholar at AEI, reviews the budget outlook, the need for tax reform and the benefits of moving to a progressive consumption tax. He also discusses his forthcoming book, Progressive Consumption Taxation: The X Tax Revisited, which he coauthored with Robert Carroll of Ernst & Young. The book will be published by AEI Press in the Spring.

At this AEI event, Bruce Bartlett will discuss his new book, which proposes that a value-added tax is the most effective way to improve the nation's fiscal imbalance.