by Dan Mitchell | Aug 30, 2022 | Blogs, Taxation
It is easy to criticize the many types of bad tax policy in the United States. High marginal tax ratesPervasive double taxationMind-boggling complexityGrotesque unfairnessThe Internal Revenue Service But let’s not forget other...
by Dan Mitchell | Nov 1, 2021 | Blogs, Economics
When President Biden first proposed a global minimum tax on companies, I immediately warned that creating a corporate tax cartel would be very bad news for workers, consumers, and shareholders. I also warned a BBC audience that proponents...
by Dan Mitchell | Oct 22, 2021 | Blogs, Taxation
One of the my favorite publications from the Tax Foundation is the annual International Tax Competitiveness Index (here’s what I wrote in 2020 and 2019). The 2021 Index, authored by Daniel Bunn and Elke Asen, has now been released,...
by Dan Mitchell | Oct 5, 2021 | Blogs, Tax Competition, Taxation
Remember the supposedly breathtaking revelations from the “Panama Papers” back in 2016? We were told those stolen documents were an indictment against so-called tax havens, but the real lesson was that politicians and other government insiders are very prone...
by Dan Mitchell | May 24, 2021 | Blogs, Tax Competition, Tax Harmonization, Taxation
As explained here, here, here, and here, I don’t like Biden’s class-warfare tax policy. I’m especially concerned about his approach to business taxation. He wants to penalize American-based companies with the highest corporate...