by Dan Mitchell | Jan 31, 2023 | Blogs, States, Tax Competition, Taxation
There are some very important long-run demographic and cultural trends in the United States. The aging of the population – and the concomitant problem of poorly designed entitlement programs – probably belongs at the top of the list. But another...
by Dan Mitchell | Jan 30, 2023 | Big Government, Blogs, Government Spending, Taxation
When I first started citing the Tax Foundation’s State Business Tax Climate Index back in 2013, North Carolina was one of the 10 worst states. In a remarkable turnaround, North Carolina is now one of the 10 best states. The big improvement is partly because...
by Dan Mitchell | Jan 27, 2023 | Blogs, Taxation
While speaking last year in Hawaii on the topic of good tax policy, I explained why it is misguided to impose extra layers of tax on saving and investment. Regarding the problem of double taxation, I’ve addressed how various features of the tax code need to be...
by Dan Mitchell | Jan 26, 2023 | Big Government, Blogs, Government Spending, Taxation
When leftists (or misguided rightists) tell me that Americans are under-taxed and that the government has lots of red ink because of insufficient revenue, I sometimes will direct them to the Office of Management and Budget’s Historical...
by Dan Mitchell | Jan 23, 2023 | Blogs, Taxation
It’s fun to write about big-picture issues such as tax reform (for instance, should we have a flat tax or national sales tax?). It’s also fun to write about contentious issues such as whether there should be tax increases or whether the tax code should be based on...