by Dan Mitchell | Oct 22, 2021 | Blogs, Taxation
One of the my favorite publications from the Tax Foundation is the annual International Tax Competitiveness Index (here’s what I wrote in 2020 and 2019). The 2021 Index, authored by Daniel Bunn and Elke Asen, has now been released,...
by Dan Mitchell | Oct 13, 2021 | Blogs, Economics, Supply Side, Taxation
Reducing the corporate tax rate from 35 percent to 21 percent was the crown jewel of Trump’s 2017 Tax Cut and Jobs Act (TCJA). It was good for workers since a lower rate means more investment, which translates to increased productivity...
by Dan Mitchell | Oct 7, 2021 | Blogs, Economics, Taxation
There are many reasons to reject Joe Biden’s proposal for higher corporate tax rates, and I listed many of them when I narrated this nine-minute video. This two-minute video from the Tax Foundation has a similar message. The main message is that...
by Dan Mitchell | Sep 4, 2021 | Blogs, Tax Competition, Taxation
How the Irish Saved Civilization was a bestselling book in the mid-1990s. Today, we’re going to consider an updated version, focusing on whether Ireland can save the world economy from Joe Biden’s plan for a global tax cartel. This should be a slam-dunk...
by Dan Mitchell | Aug 17, 2021 | Blogs, Taxation
I’ve written about some boring and arcane tax issues – most of which are only relevant because we don’t have a simple and fair flat tax. Depreciation vs. expensingTerritorial taxation vs. worldwide taxationGILTI rules for multinational...
