by Dan Mitchell | Apr 16, 2026 | Blogs, Taxation
People sometimes will get excited about big-picture tax fights – whether politicians should raise taxes, whether they should add a VAT, or whether they should scrap the IRS for a flat tax. On the other had, there are a handful of tax issues that induce...
by Dan Mitchell | Sep 17, 2025 | Blogs, Economics, Taxation
More than 15 years ago, I shared a 2007 video about the corporate income tax. One of my first points in that nine-minute video was that businesses pay the tax, but people bear the burden. I elaborate in this much-shorter clip from a recent...
by Dan Mitchell | Aug 20, 2024 | Blogs, Economics, Taxation
As part of her tax-and-spend agenda, Kamala Harris says she wants to increase the federal corporate tax rate from 21 percent to 28 percent. While it doesn’t seem possible, there is a tiny sliver of good news in her proposal. I’m happy that she isn’t proposing to...
by Dan Mitchell | Feb 18, 2024 | Blogs, Tax Competition, Tax Harmonization, Taxation
I support tax competition because it is our best hope of avoiding “goldfish government.” As such, I’m very opposed to tax harmonization schemes, all of which are designed to make it easier for politicians to impose higher tax burdens. . That’s why...
by Dan Mitchell | Dec 9, 2023 | Blogs, Economics, Laffer Curve, Taxation
Two months ago, I wrote about a remarkable example of the Laffer Curve, involving Ireland’s low 12.5 percent corporate tax rate. According to the New York Times, Ireland was collecting so much corporate tax revenue that the government was having a...
