by Dan Mitchell | Jan 6, 2021 | Blogs, Taxation
After November’s election, I figured we would have gridlock. Biden would propose some statist ideas, but they would be blocked by Republicans in the Senate. All things considered, not a bad outcome. But Democrats won the run-off elections yesterday for both Georgia...
by Dan Mitchell | Dec 19, 2020 | Blogs, Tax Competition, Taxation
In a new documentary film, Race to the Bottom, I had an opportunity to pontificate briefly about corporate tax and the Laffer Curve. At the risk of understatement, I represented a minority viewpoint in the documentary. Most of the people interviewed had a negative...
by Dan Mitchell | Sep 10, 2020 | Big Government, Blogs, Economics, Government Spending
With the election less than two months away, there’s a lot of discussion and debate about Trump’s performance. I put together a report card last year showing that his economic policies have been a mixed bag, with good grades on tax and regulation, but bad grades...
by Dan Mitchell | Jun 20, 2020 | Blogs, Taxation
Assuming the goal is more prosperity, lawmakers who work on tax issues should be guided by the “Holy Trinity” of good policy. Low marginal tax rates on productive activity such as work and entrepreneurship. No tax bias (i.e., extra layers of tax) that penalizes saving...
by Dan Mitchell | Sep 10, 2019 | Blogs, Economics, Taxation
A few years ago, I put together a basic primer on corporate taxation. Everything I wrote is still relevant, but I didn’t include much discussion about international topics. In part, that’s because those issues are even more wonky and more boring than domestic issues...
