by Dan Mitchell | Jun 8, 2018 | Blogs, Economics, Tax Competition, Tax Havens, Taxation
Since I consider myself the world’s biggest advocate for tax competition and tax havens (even when it’s risky), I’m always on the lookout for new material to share. So I was delighted to see a new monograph from the London-based Institute of Economic Affairs on the...
by Dan Mitchell | Nov 30, 2017 | Blogs, Taxation
I realize that we’re in the midst of an important tax battle in Washington and that I should probably be writing about likely amendments to the Senate tax bill. The bad Rubio-Lee proposal to increase refundable tax credits (i.e., redistribution spending that...
by Dan Mitchell | May 31, 2016 | Blogs, Economics, Financial Privacy, Tax Competition, Taxation
The Foreign Account Tax Compliance Act (FATCA) arguably is the worst feature of the internal revenue code. It’s an odious example of fiscal imperialism that is based on a very bad policy agenda. But there is something even worse, a Multilateral Convention on Mutual...
by Dan Mitchell | Dec 28, 2015 | Big Government, Blogs, Taxation
It’s time to criticize my least-favorite international bureaucracy. Regular readers probably know that I’m not talking about the United Nations, International Monetary Fund, or World Bank. Those institutions all deserve mockery, but I think the Paris-based...
by Dan Mitchell | Jul 18, 2015 | Blogs, Economics, Tax Competition, Tax Harmonization, Taxation
What’s the best way to generate growth and prosperity for the developing world? Looking at the incredible economic rise of jurisdictions such as Hong Kong andSingapore, it’s easy to answer that question. Simply put in place the rule of law, accompanied by free markets...
