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 ...

The Trump administration’s tariffs are targeting a sacred pillar of economies around the world—one that allies and rivals alike are unlikely to give up: value-added taxes. When he unveiled his ...

While the United States imposes a retail sales tax, many countries across the globe impose a value-added tax. VAT is similar to the retail sales tax, but it is imposed at every stage of the production ...

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 ...