Growing concerns over BEPS, a bad tax idea repackaged, and unjustified fears over trade.

The Center for Freedom & Prosperity has joined a coalition of state and national organizations in calling on Washington to pass a permanent extension of the Internet Tax Moratorium. Signed by over 40 organization’s, the coalition letter urges Congress to continue what has been policy since 1998: an internet access tax moratorium. Americans are overtaxed […]

The Marketplace Fairness Act, a misguided attempt to allow expanded sales tax collection online, passed the Senate on Monday, though its fate in the House is less clear. Also less clear is whether the law passes constitutional muster. At the very least it severely undermines the federalist system established by our founding document. Central to […]

I’m either a total optimist or a glutton for punishment. I recently explained the benefits of “tax havens” for the unfriendly readers of the New York Times. Now I’m defending a different form of tax competition for CNN, another news outlet that leans left. In this case, the topic is whether states can reach beyond […]

Like so many bad ideas in Washington, the recently introduced “Marketplace Fairness Act” has bipartisan support. But there’s nothing fair about allowing states to reach outside their borders to tax businesses headquartered elsewhere. In fact, the bill’s broad expansion of state taxing authority is a direct assault on tax competition, federalism and, indeed, basic fairness. […]

Tax competition, as I have explained to the point of being a nuisance, is an important restraint on the greed of the political class. Simply stated, politicians are less like to over-tax and over-spend if they know that geese with the golden eggs can fly across the border. This is mostly an issue in the […]