Corporate capital gains deserve a closer look.

In this paper, we provide an economic analysis that distinguishes neutral and discriminatory state taxation of interstate commerce.

The United States adopted its first minimum income tax in 1969 in response to reports that a few hundred high-income individuals had avoided paying any income taxes. From these humble beginnings, the alternative minimum tax (AMT) has grown to the point where it will soon raise taxes for millions...

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

Because it is a mature pay-as-you-go retirement system, Social Security provides current and future workers with below-market returns. These workers bear the burden of the unfunded liability arising from windfall gains to past retirees. Alan D. Viard uses these principles to examine the effects...