Rand Paul Debunks the Shameful Demagoguery against Apple

by Dan Mitchell | May 22, 2013 | Blogs, Tax Competition, Taxation

Senator Rand Paul is perhaps even better than I thought he would be. He already is playing a very substantive role on policy, ranging from his actions of big-picture issues, such as his proposed budget that would significantly shrink the burden of government...

Four Reasons to Applaud Apple’s Tax Planning

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...

New GAO Study Mistakenly Focuses on Make-Believe Tax Expenditures

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”...

America’s Corporate Tax Rate is So Punitive that Companies Are Even Moving to Welfare States Like the U.K. to Be More Competitive

by Dan Mitchell | Aug 30, 2012 | Blogs, Tax Competition, Taxation

I was a bit surprised couple of years ago to read that an American company re-located to Canada to benefit from better tax policy. But I wasn’t totally shocked by the news because Canada has been lowering tax rates, reducing the burden of government spending, and...

What Obama and the New York Times Don’t Understand about Worldwide Taxation

by Dan Mitchell | Jul 21, 2012 | Blogs, Economics, Taxation

Mitt Romney is being criticized for supporting “territorial taxation,” which is the common-sense notion that each nation gets to control the taxation of economic activity inside its borders. While promoting his own class-warfare agenda, President Obama recently...