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 ...

President Donald Trump signed a presidential memorandum on Thursday initiating a new reciprocal tariff system. This policy adjustment seeks to counterbalance the tariffs, taxes and subsidies that ...

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 ...

Messrs. Ryan and Pomerleau’s border-adjustment tax is akin to a gateway drug, writes Grover Norquist.

One of the most interesting policy discussions in the 2017 U.S. tax reform debate thus far has been border adjustments for corporate taxation. While it may initially sound like some sort of ...