I’m happy that BEPS is finally getting some hostile attention, but I wonder why it took so long.

A damning indictment against a vindictive bureaucracy.

World’s worst U.S. business tax system drives American firms to seek jurisdictions with better tax law.

OECD bureaucrats have been assigned the task of crafting rules to undermine tax competition.

Ill-conceived rules from the White House have made things worse, not better.

In the Irish tax policy debate, Bono knows better than bosses from the leading Irish labor union. Moreover, the U.S. could learn a lot from Ireland’s success with a pro-growth corporate tax policy.

Most of us will never be directly impacted by the international provisions of the internal revenue code. That’s bad news because it presumably means we don’t have a lot of money, but it’s good news because IRS policies regarding “foreign-source income” are a poisonous combination of complexity, harshness, and bullying (which is why only taxpayers with lots of […]

People pay every single penny of tax that politicians impose on corporations. The investors that own companies obviously pay (more than one time!) when governments tax profits. The workers employed by companies obviously pay, both directly and indirectly, because of corporate income tax. And consumers also bear a burden thanks to business taxes that lead to […]

I’ve complained over and over again that America’s tax code is a nightmare that undermines competitiveness and retards growth. Our aggregate fiscal burden may not be as high as it is for many of our foreign competitors, but high tax rates and poor design mean the system is very punitive on a per-dollar-raised basis. For more information, the Tax Foundation […]

There’s lot of criticism of the IRS and the tax code on the Internet. Indeed, I like to think I contribute my fair share. But I’m surprised at (what I consider to be be) the limited amount of humor on those topics. As I look through my archives, I can find only a few cartoons about the overall tax […]