by Dan Mitchell | Oct 19, 2023 | Blogs, Tax Competition, Taxation
As I did with the 2022 issue, the 2021 issue, the 2020 issue, etc, let’s analyze the results of the new International Tax Competitiveness Index from the Tax Foundation. In part, the results are boring because – once again...
by Dan Mitchell | Aug 9, 2023 | Blogs, Tax Competition, Taxation
Yesterday’s column pointed out why supporters of a global corporate tax cartel are misguided. Today, I’m going to admit that I made a mistake. Not yesterday, but two years earlier. Back in 2021, I put together a list of winners and losers from the proposed...
by Dan Mitchell | Aug 8, 2023 | Blogs, Tax Competition, Taxation
Early in the Biden years, I wrote a three-part series (here, here, and here) to explain why a global minimum tax on companies is a bad idea. As I told the BBC back in 2021, this proposed tax cartel is a scheme to increase the tax burden...
by Dan Mitchell | Feb 18, 2023 | Blogs, Tax Competition, Tax Harmonization, Taxation
Thanks in large part to the pro-growth agendas of Margaret Thatcher and Ronald Reagan, but also giving credit to policymakers in nations like Ireland and Switzerland, businesses (and their workers, consumers, and shareholders) have...
by Dan Mitchell | Jan 8, 2023 | Blogs, Tax Competition, Taxation
I’m a big fan of tax competition. Why? Because politicians are far more likely to keep tax rates low when they are afraid that jobs and investment can move to countries (or states) with better tax system. It also explains why tax rates...
