by Dan Mitchell | Jan 18, 2011 | Blogs, Tax Competition, Tax Havens, Taxation
I’m not a big fan of the Internal Revenue Service, but I try not to demonize the bureaucrats because politicians actually deserve most of the blame for America’s complex, unfair, and corrupt tax system. The IRS generally is in the unenviable position of simply trying...
by Dan Mitchell | Dec 26, 2010 | Big Government, Blogs, Free Market, Taxation
The world is a laboratory and different nations are public policy experiments. Not surprisingly, the evidence from these experiments is that nations with more freedom tend to grow faster and enjoy more prosperity. Nations with big governments, by contrast, are more...
by Dan Mitchell | Dec 15, 2010 | Blogs, Tax Competition, Taxation
Sometimes it’s not a good idea to be at the top of a list. And now that Japan has announced a five-percentage point reduction in its corporate tax rate, the United States will have the dubious honor of imposing the developed world’s highest corporate tax rate. Here’s...
by Dan Mitchell | Dec 10, 2010 | Blogs, Economics, Flat Tax, Taxation
In my fiscal policy speeches, I sometimes try to get a laugh out of audiences by including a Powerpoint slide with this image. Leading up to this slide, I talk about the Armey/Forbes flat tax and explain that it would eliminate the corrupt internal revenue code and...
by Dan Mitchell | Oct 22, 2010 | Blogs, Taxation
There’s been considerable attention to the news that the IRS has only managed to grab 2.4 percent of Google’s overseas income. As this Bloomberg article indicates, many statists act as if this is a scandal (including a morally bankrupt quote from a Baruch College...