by Dan Mitchell | Nov 2, 2023 | Blogs, Economics, Supply Side, Taxation
I’m very critical of bad policies we got during the Trump years, most notably profligacy and protectionism. But I shower praise on the good policies, such as the 2017 tax legislation (especially the lower corporate tax rate and...
by Dan Mitchell | Oct 15, 2023 | Blogs, Taxation
About 15 years ago, I narrated a three-part series on the Laffer Curve. Here’s Part II, which looks at real-world evidence. About halfway through the video (3:15-3:55), I discuss what happened when Ireland dramatically lowered its corporate tax rate. The net result...
by Dan Mitchell | Aug 9, 2023 | Blogs, Tax Competition, Taxation
Yesterday’s column pointed out why supporters of a global corporate tax cartel are misguided. Today, I’m going to admit that I made a mistake. Not yesterday, but two years earlier. Back in 2021, I put together a list of winners and losers from the proposed...
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...
