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 | Dec 22, 2017 | Blogs, Taxation
Back in 2013, I wrote about a gay guy adopting his long-time lover in order to escape the evil and pernicious death tax. I speculated that this would cause confusion and angst in some circles. Traditional leftists would want to applaud the adoption because of their...
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 | Oct 5, 2017 | Blogs, Taxation
The Republican tax plan is based on some very attractive principles. Lowering the corporate tax rate. Ending the tax bias against new investment. Eliminating harmful loopholes. Reducing double taxation. Unfortunately, the GOP isn’t planning to completely fix these...
by Dan Mitchell | Jan 31, 2016 | Blogs, Taxation
What’s the difference between Bernie Sanders and Hillary Clinton? I suspect that most people would cite differences in personal ethics, but I’m a policy wonk so I actually think the leading candidates for the Democratic presidential nomination are two peas in a pod....