by Dan Mitchell | Sep 28, 2014 | Blogs, Tax Competition, Taxation
Most of us will never be directly impacted by the international provisions of the internal revenue code. That’s bad news because it presumably means we don’t have a lot of money, but it’s good news because IRS policies regarding “foreign-source income” are a poisonous...
by Dan Mitchell | Sep 15, 2014 | Blogs, Economics, Tax Competition, Taxation
I’ve complained over and over again that America’s tax code is a nightmare that undermines competitiveness and retards growth. Our aggregate fiscal burden may not be as high as it is for many of our foreign competitors, but high tax rates and poor design mean the...
by Dan Mitchell | Sep 11, 2014 | Blogs, Economics
When asked about the most worrisome statistic for a nation, I don’t say it’s the top marginal tax rate, even though I think class-warfare taxation is very poisonous for long-run economic performance. Nor do I say it’s the burden of government spending relative to...
by Dan Mitchell | Sep 2, 2014 | Big Government, Blogs, Economic Growth, Welfare and Entitlements
I very rarely feel sorry for statists. After all, these are the people who think that their feelings of envy and inadequacy justify bigger and more coercive government. And I get especially irked when I think about how their authoritarian policies will hurt the most...
by Dan Mitchell | Aug 27, 2014 | Blogs, Tax Competition, Taxation
Since I’ve been in Washington for nearly three decades, I’m used to foolish demagoguery. But the left’s reaction to corporate inversions takes political rhetoric to a new level of dishonesty. Every study that looks at business taxation reaches the same conclusion,...
