by Dan Mitchell | Feb 18, 2023 | Blogs, Tax Competition, Tax Harmonization, Taxation
Thanks in large part to the pro-growth agendas of Margaret Thatcher and Ronald Reagan, but also giving credit to policymakers in nations like Ireland and Switzerland, businesses (and their workers, consumers, and shareholders) have...
by Dan Mitchell | Feb 15, 2023 | Blogs
Last year’s three-part series on corporate tax rates (here, here, and here) primarily focused on the case for low rates in the United States. Today, we’re going to look at why the United Kingdom should have a low corporate tax rate. Though the...
by Dan Mitchell | Oct 20, 2022 | Blogs, Taxation
In the case of business taxation, the most visually powerful evidence for the Laffer Curve is what happened to corporate tax revenue in Ireland after the corporate tax rate was slashed from 50 percent to 12.5 percent. Tax revenue increased dramatically....
by Dan Mitchell | Aug 10, 2022 | Blogs, Taxation
Whenever I discuss the varying types of double taxation on saving and investment (capital gains tax, dividend tax, corporate income tax, death tax, wealth tax, etc), I always emphasize that such levies discourage capital...
by Dan Mitchell | Jul 27, 2022 | Blogs, Economics, Taxation
To begin Part III of this series (here’s Part I and Part II), let’s dig into the archives for this video I narrated back in 2007. At the risk of patting myself on the back, all of the points hold up very well. Indeed, the past 15 years have produced more evidence that...
