Authors

Alan D. Viard

Resident Scholar

American Enterprise Institute

ALAN D. VIARD is a resident scholar at the American Enterprise Institute (AEI), where he studies federal tax and budget policy. Prior to joining AEI, Viard was a senior economist at the Federal Reserve Bank of Dallas and an assistant professor of economics at Ohio State University. He has also been a visiting scholar at the US Department of the Treasury’s Office of Tax Analysis, a senior economist at the White House’s Council of Economic Advisers, and a staff economist at the Joint Committee on Taxation of the US Congress. Viard has taught public finance at Georgetown University’s Public Policy Institute and he co-hosted the New York University Law School tax policy colloquium in the spring 2015 semester. Earlier in his career, Viard spent time in Japan as a visiting scholar at Osaka University’s Institute of Social and Economic Research. Viard received his Ph.D. in economics from Harvard University and a B.A. in economics from Yale University.

Publications

Wealth Taxation: An Overview of the Issues

Overview: Recent wealth tax proposals put forward by Democratic presidential candidates Senator Elizabeth Warren and Senator Bernie Sanders would impose an annual tax on the net worth of the wealthiest Americans. The proposed wealth tax rates are in the range of 2 to 8 percent per year. Although those tax rates might appear low, they […]