Figuring out what is a tax expenditure, or loophole, requires settling competing views over what constitutes a neutral tax system.
Dan Mitchell
Daniel J. Mitchell is the President of the Center for Freedom and Prosperity and the Center for Freedom and Prosperity Foundation. Dr. Mitchell advocates limited government and fundamental tax reform, and is the nation’s leading opponent of tax harmonization schemes developed by the Brussels-based European Union, the Paris-based Organization for Economic Cooperation and Development (OECD), and the United Nations.
In addition to fiscal policy, Dr. Mitchell is a trenchant observer of economic developments and an expert on Social Security reform – particularly the fiscal policy impact of reform and what the US can learn from other nations that have created personal retirement accounts.
“Prioritization” and Debt Limit Nonsense
There’s plenty of money to pay interest on the debt. There would only be a default if Joe Biden or Janet Yellen (the Treasury Secretary) deliberately chose not to prioritize.
Donald Trump Supports Massive Tax Increases on Middle-Class Americans
Opposing any and all entitlement reform will guarantee eventual tax increases.
Long-Run Policy Lessons from the Coronavirus Pandemic, Part II
New research shows that supposed preparedness made little difference.
Macron’s Pension Reform Is Necessary (but Inadequate)
Macron wants reforms to the country’s pay-as-you-go pension system.
Washington’s Fake Spending Cut Charade
Misleading rhetoric again clouds budget debates.
The Continuing Failure of Government-Run Healthcare in the United Kingdom
Socialism produces predictably bad results.
National Sales Tax Update: Test Vote for the Fair Tax
Fundamental tax reform is back on the agenda.
Fiscal Follies: Texas vs. California, Part VIII
What were the consequences of California’s grotesque spending binge?
Addressing IRS Dysfunction
The IRS doesn’t need more money and power. It needs a better tax code to enforce.