by Dan Mitchell | Aug 8, 2023 | Blogs, Tax Competition, Taxation
Early in the Biden years, I wrote a three-part series (here, here, and here) to explain why a global minimum tax on companies is a bad idea. As I told the BBC back in 2021, this proposed tax cartel is a scheme to increase the tax burden...
by Brian Garst | May 30, 2023 | Blogs, Tax Competition, Tax Harmonization, Taxation, Uncategorized
We’ve written a lot about efforts by the OECD to form an international tax cartel and raise global taxes. A key component of those ongoing efforts is the Base Erosion and Profit Shifting (BEPS) project that seeks to radically rewrite the rules for income taxes...
by Dan Mitchell | Mar 28, 2023 | Blogs, Economics, Tax Competition, Taxation
Nearly 13 years ago, I narrated this video about the Organization for Economic Cooperation and Development, a Paris-based international bureaucracy that uses American tax dollars to advocate for bigger government and higher taxes. Everything I said in that video is...
by Dan Mitchell | Feb 18, 2023 | Blogs, Tax Competition, Tax Harmonization, Taxation
Thanks in large part to the pro-growth agendas of Margaret Thatcher and Ronald Reagan, but also giving credit to policymakers in nations like Ireland and Switzerland, businesses (and their workers, consumers, and shareholders) have...
by Dan Mitchell | Feb 15, 2023 | Blogs
Last year’s three-part series on corporate tax rates (here, here, and here) primarily focused on the case for low rates in the United States. Today, we’re going to look at why the United Kingdom should have a low corporate tax rate. Though the...