by Dan Mitchell | Apr 30, 2017 | Blogs, Europe, Tax Competition, Tax Havens, Taxation
I like the main components of the Trump tax plan, particularly the sweeping reduction in the corporate tax rate. But, as I say at the beginning of this Fox Business interview, there’s a big difference between proposing a good idea and actually getting legislation...
by Dan Mitchell | Apr 18, 2017 | Blogs, Economics, Taxation
My crusade against the border-adjustable tax (BAT) continues. In a column co-authored with Veronique de Rugy of Mercatus, I explain in the Wall Street Journal why Republicans should drop this prospective source of new tax revenue. …this should be an opportune time for...
by Dan Mitchell | Apr 4, 2017 | Blogs, Tax Competition, Taxation
The good news is that the House put together an Obamacare-repeal bill that reduced the fiscal burden of government. The bad news is that the legislation didn’t address the regulations and interventions that produce rising costs and sectoral inefficiency because of the...
by Dan Mitchell | Mar 30, 2017 | Blogs, Taxation
There are many powerful arguments for junking the internal revenue code and replacing it with a simple and fair flat tax. It is good to have lower tax rates in order to encourage more productive behavior. It is good to get rid of double taxation in order to enable...
by Dan Mitchell | Mar 10, 2017 | Blogs, Taxation
The centerpiece of President Trump’s tax plan is a 15 percent corporate tax rate. Republicans in Congress aren’t quite as aggressive. The House GOP plan envisions a 20 percent corporate tax rate, while Senate Republicans have yet to coalesce around a specific plan....
