Tax reform is high on President Bush's list of second-term priorities. Considering the mess our tax code has become, this is welcome news. More than 90 years of social engineering and backdoor ...

Value-added taxes (VATs) have been attracting growing attention in the United States. GOP presidential hopeful Ted Cruz has proposed a VAT as part of a sweeping tax reform plan. The idea has also been ...

Former Norman B. Ture Senior Fellow in the Economics of Fiscal Policy J.D. served as the Norman B. Ture Senior Fellow in Economics of Fiscal Policy President Barack Obama’s unsustainable near-term ...

In recent days, defenders of Ted Cruz's VAT have tried to argue that what's taxable in a VAT is very similar to what's taxable in a normal corporate income tax. Steve Moore of the The Heritage ...

“It has been suggested that particularly the high-profile operators, which occupy a considerable part of the market, wish to be seen to be tax-compliant, notably for reputational reasons.” (OECD ...