by Dan Mitchell | Apr 19, 2017 | Blogs, Taxation
Fundamental tax reform such as a flat tax should accomplish three big goals. Lower tax rates in order to encourage more productive behavior. Get rid of double taxation in order to enable saving and investment. End distorting preferences in order to reduce economically...
by Dan Mitchell | Apr 18, 2017 | Blogs, Economics, Taxation
My crusade against the border-adjustable tax (BAT) continues. In a column co-authored with Veronique de Rugy of Mercatus, I explain in the Wall Street Journal why Republicans should drop this prospective source of new tax revenue. …this should be an opportune time for...
by Dan Mitchell | Apr 4, 2017 | Blogs, Tax Competition, Taxation
The good news is that the House put together an Obamacare-repeal bill that reduced the fiscal burden of government. The bad news is that the legislation didn’t address the regulations and interventions that produce rising costs and sectoral inefficiency because of the...
by Dan Mitchell | Mar 31, 2017 | Big Government, Blogs, Taxation
I sometimes feel like a broken record about entitlement programs. How many times, after all, can I point out that America is on a path to become a decrepit European-style welfare state because of a combination of demographic changes and poorly designed entitlement...
by Dan Mitchell | Mar 30, 2017 | Blogs, Taxation
There are many powerful arguments for junking the internal revenue code and replacing it with a simple and fair flat tax. It is good to have lower tax rates in order to encourage more productive behavior. It is good to get rid of double taxation in order to enable...
