by Dan Mitchell | Jan 30, 2026 | Blogs, Economics, Taxation
The death tax presumably is the most destructive tax on a per-dollar-collected basis, but I suspect the capital gains tax is in second place. Like the death tax, the capital gains tax is pure double taxation, thus exacerbating the tax...
by Dan Mitchell | Sep 23, 2025 | Blogs, Capital Gains, Economics, Supply Side, Taxation
From a big-picture economic perspective, I worry most about the damage of high tax burdens on innovation, entrepreneurship, and investment. Those are things that generate enormous benefits for society, yet also things that...
by Dan Mitchell | Sep 3, 2025 | Blogs, Capital Gains, Taxation, Uncategorized
Who are the world’s worst fiscal hypocrites? Some people say the answer is the international bureaucrats at the OECD, IMF, and UN who push for higher taxes while receiving lavish tax-free salaries. Other people say the answer is politicians in the United...
by Dan Mitchell | Jul 31, 2025 | Blogs, Capital Gains, Taxation
The Laffer Curve provides incredibly important insights about tax policy. Most important, it informs us that you don’t measure the revenue impact of tax policy changes merely by looking at what is happening to tax rates. You also have to...
by Dan Mitchell | Nov 3, 2024 | Blogs, Education, Taxation, Uncategorized
One of my traditions is that I highlight the most important ballot initiatives every year (see 2023, 2022, 2021, 2020, 2019, 2018, etc). Unlike contests between flawed and deceptive politicians, these initiatives often provide clear-cut...
