This article appeared on Townhall.com.
read more...This article appeared on Townhall.com.
read more...The fight over carried interest is likely a proxy battle of taxing capital more broadly.
read more...We should be happy, and not envious, that there are people willing to put their money in long-run investments.
read more...If you’ve been following the presidential campaign, you’ll be aware that there’s a controversy over something called “carried interest.”
read more...The President’s desired taxes on capital will hit more than just the rich, and might even lose revenue.
read more...The United States has one of the highest capital gains tax rates in the world. The ideal rate is zero.
read more...Back in the 1960s, Clint Eastwood starred in a movie entitled The Good, the Bad and the Ugly. I was thinking that might be a good title for today’s post about some new research by Michelle Harding, a tax economist for the OECD. But then I realized that her study on “Taxation of Dividend, Interest, […]
read more...Even though I’m a big fan of tax reform, I explained back in June that I’m not very comfortable with the “blank slate” tax reform plan put forth by Senators Max Baucus (D-MT) and Orrin Hatch (R-UT). My main gripe is that they start with the assumption that there should be more double taxation of […]
read more...Back in September, I shared a very good primer on the capital gains tax from the folks at the Wall Street Journal, which explained why this form of double taxation is so destructive. I also posted some very good analysis from John Goodman about the issue. Unfortunately, even though the United States already has a […]
read more...