If you’ve ever noticed that higher earners pay a higher tax rate than lower earners, you’ve already encountered a progressive tax system. In simple terms, a progressive tax is designed so that tax ...

Herman Cain’s bizarre 9-9-9 plan would replace much of the current tax code with a 9 percent individual income tax and a 9 percent sales tax. He calls it a “flat tax.” Next week Rick Perry is set to ...

David D. Stewart: Welcome to the podcast. I'm David Stewart, editor in chief of Tax Notes Today International. This week: paradoxical position. While conducting surveys for her book Taxation and ...