by Dan Mitchell | Jun 6, 2021 | Blogs, Tax Competition, Tax Harmonization, Taxation
Biden’s tax agenda – especially the proposed increase in the corporate rate – would be very bad for American competitiveness. We know this is true because the Administration wants to violate the sovereignty of other nations with a...
by Dan Mitchell | Jun 1, 2021 | Big Government, Blogs, Government Spending
In the world of public finance, Ireland is best known for its 12.5 percent corporate tax rate. That’s a very admirable policy, as will be momentarily discussed, but my favorite Irish policy was the four-year spending freeze in the late 1980s....
by Dan Mitchell | May 24, 2021 | Blogs, Tax Competition, Tax Harmonization, Taxation
As explained here, here, here, and here, I don’t like Biden’s class-warfare tax policy. I’m especially concerned about his approach to business taxation. He wants to penalize American-based companies with the highest corporate...
by Dan Mitchell | Apr 5, 2021 | Blogs, Taxation
There are two big policy debates about business profits. The first is whether profits are good or evil. I pick the former. Profits are something to applaud, assuming they are earned honestly (i.e., not the result of subsidies, industrial...
by Dan Mitchell | Apr 1, 2021 | Blogs, Taxation
I have a four-part series (here, here, here, and here) about the conceptual downsides of Joe Biden’s class-warfare approach to tax policy. Now it’s time to focus on the component parts of his agenda. Today’s column will review his plan for a big...
