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...
by Dan Mitchell | Jul 20, 2016 | Blogs, Taxation
What’s the best measure of the tax burden on the U.S. economy? Is it the amount of money that we’re forced to surrender to the knaves in Washington (i.e., the difference between our pre-tax income and post-tax consumption)? Or is it the loss of economic output caused...
by Brian Garst | Jun 7, 2016 | Blogs, Tax Competition, Taxation
Alan Cole at the Tax Foundation highlights yet another way in which the corporate tax code works against American interests. He cites a recent report from the Australia Institute which argued that a large chunk of their corporate income tax cuts will be eat up by the...
