What you need to know: Tax reform

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Tax reform may be on the back burner this summer, but that's about to change. This fall, the US will hit the debt ceiling (yet again). Tax reform will be a key component in the resulting search for a "grand bargain" between Republicans and Democrats.

To help prepare you for this debate, below is a selection of AEI's best work on tax reform. These pieces show how the US can embark on policies to correct our fiscal path while encouraging economic growth.

If you have questions about what you read, please reach out to Abby McCloskey at [email protected] or to any of the scholars directly.


Corporate and business taxes


Individual taxes

Tax rates and progressivity

Understanding tax fairness (and why the Buffett Rule is a distraction), Alex Brill
'Buffett Rule' not a serious response to budgetary problems, Alan D. Viard
Let’s raise taxes on the middle class, Sita Nataraj Slavov
Tax progressivity: It's not just the burden of the rich, Aspen Gorry and Sita Nataraj Slavov
The penalties of our tax code, Sita Nataraj Slavov
Should the top marginal income tax rate be 73 percent?, Aparna Mathur, Michael R. Strain, and Sita Nataraj Slavov
Tax treatment of the family, Aspen Gorry and Sita Nataraj Slavov
Marginal and average tax rates in optimal tax policy, Aspen Gorry and Sita Nataraj Slavov
The high-income rate reductions, Alan D. Viard

Deductions and credits

Passing tax reform: The devil is in the deductions, Alan D. Viard
All tax increases are not created equal, Andrew G. Biggs
The benefits and limitations of income tax reform, Alan D. Viard and Alex Brill
Replacing the home mortgage interest deduction, Alan D. Viard
Overhauling the tax code: The devil is in the transition, Alex Brill
The capital gains preference: Imperfect, but useful, Alan D. Viard
The tax hike on carried interest, Alan D. Viard and Kevin A. Hassett
Statutory and effective tax rates: Part 1, Alan D. Viard
Statutory and effective tax rates: Part 2, Alan D. Viard

Other taxes

Health care taxes

Tax hikes you may have forgotten about, Alex Brill
Here’s a new tax on savings you didn’t know about, Alan D. Viard
The other tax increase on saving, Alan D. Viard
How to repeal and replace: From a tax to tax credits, Michael R. Strain
If you don’t buy insurance, will you really pay the tax? Michael R. Strain and Joseph Antos
The Obamatax ensures extraordinarily expensive Obamacare, Michael R. Strain

Social Security taxes

Don’t raise or eliminate the cap, Andrew G. Biggs
Don’t raise Social Security taxes: but if necessary, here’s how, Andrew G. Biggs

Alternative taxes

The X Tax: The progressive consumption tax America needs, Robert Carroll, Alan D. Viard, and Scott Ganz
Distributional effects of a carbon tax in broader US fiscal reform, Aparna Mathur and Adele Morris
Value added tax: Basic concept and unresolved issues, Robert Carroll and Alan D. Viard


Connect with AEI's tax experts:
Andrew G. Biggs: [email protected]
Alex Brill
: [email protected]
Kevin A. Hassett: [email protected]
Aparna Mathur: [email protected]
Sita Nataraj Slavov
: [email protected]
Michael R. Strain
: [email protected]
Alan D. Viard
: [email protected]


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