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...
by Dan Mitchell | Jul 16, 2021 | Blogs, Economics, Tax Competition, Tax Harmonization, Taxation
I critiqued Biden’s proposal for a global corporate tax cartel as part of a recent discussion with South Africa’s Free Market Foundation. Here’s the segment where I explain why it would be bad for developing nations. At the risk of stating the...
by Dan Mitchell | Jul 9, 2021 | Blogs, Tax Competition, Tax Harmonization, Taxation
When President Biden proposed a “global minimum tax” for businesses, I immediately warned that would lead to ever-increasing tax rates. Ross Kaminsky of KHOW and I discussed how this is already happening. I hate being right, but it’s always safe to...
by Dan Mitchell | Jun 28, 2021 | Blogs, Economics, Taxation
I’ve been arguing against Biden’s proposed increase in business taxation by pointing out that higher corporate taxes will be bad news for workers, consumers, and shareholders. Everyone agrees that shareholders get hurt. After all, they’re the...
by Dan Mitchell | Jun 25, 2021 | Tax Competition, Tax Harmonization, Taxation
Yesterday’s column explained why Biden’s proposed global cartel for corporate taxation was a bad idea. In this clip from a recent panel hosted by the Austrian Economics Center in Vienna, I speculated on whether the plan would become reality. I encourage you to watch...
