by Dan Mitchell | Nov 20, 2016 | Blogs, Economics, Supply Side, Tax Competition, Taxation
There are several features of President-Elect Trump’s tax plan that are worthy of praise, including death tax repeal, expensing, and lower marginal tax rates on households. But the policy that probably deserves the most attention is Trump’s embrace of a 15 percent tax...
by Dan Mitchell | Sep 8, 2016 | Uncategorized
Based on the title of this column, you may think I’m going to write about oppressive IRS behavior or punitive tax policy. Those are good guesses, but today’s “brutal tax beating” is about what happens when a clueless leftist writes a sophomoric column about tax policy...
by Dan Mitchell | Aug 31, 2016 | Blogs, Europe, Tax Competition, Taxation
European bureaucrats have made a new claim that countries are guilty of providing subsidies if they have low taxes for companies. I’m not joking. This is basically what’s behind the big tax fight between Apple, Ireland, and the European Commission. Here’s what I said...
by Dan Mitchell | Aug 26, 2016 | Blogs, Europe, Tax Competition, Tax Harmonization, Taxation
I have a love-hate relationship with corporations. On the plus side, I admire corporations that efficiently and effectively compete by producing valuable goods and services for consumers, and I aggressively defend those firms from politicians who want to impose...
by Dan Mitchell | Aug 22, 2016 | Blogs, Economics, Taxation
If you get into the weeds of tax policy and had a contest for parts of the internal revenue code that are “boring but important,” depreciation would be at the top of the list. After all, how many people want to learn about America’s Byzantine system that imposes a...
