by Dan Mitchell | May 21, 2013 | Blogs, Tax Competition, Taxation
The Senate is holding a Kangaroo Court designed to smear Apple for not voluntarily coughing up more tax revenue than the company actually owes. Here are four things you need to know. Apple is fully complying with the tax law. There is no suggestion that Apple has done...
by Dan Mitchell | May 17, 2013 | Blogs, Tax Competition, Taxation
I have to start this post with a big caveat. I’m not a fan of the Paris-based Organization for Economic Cooperation and Development. The international bureaucracy is infamous for using American tax dollars to promote a statist economic agenda. Most recently, it...
by Dan Mitchell | Apr 16, 2013 | Blogs, Taxation
I’m very leery of corporate tax reform, largely because I don’t think there are enough genuine loopholes on the business side of the tax code to finance a meaningful reduction in the corporate tax rate. That leads me to worry that politicians might try to “pay for”...
by Dan Mitchell | Mar 25, 2013 | Blogs, Economics, Tax Competition, Tax Harmonization, Tax Havens, Taxation
I’ve been very critical of the Organization for Economic Cooperation and Development. Most recently, I criticized the Paris-based bureaucracy for making the rather remarkable assertion that a value-added tax would boost growth and employment. But that’s just the tip...
by Dan Mitchell | Mar 17, 2013 | Blogs, Economics, Laffer Curve, Taxation
Regular readers know that I’m a big advocate of the Laffer Curve, which is the common-sense notion that higher tax rates will cause people to change their behavior in ways that reduce taxable income. But that doesn’t mean “all tax cuts pay for themselves.” Yes, that...
