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...
by Dan Mitchell | Jul 10, 2022 | Blogs, Tax Competition, Taxation
I’ve written many times about the importance of low tax rates, specifically low marginal tax rates on productive activity such as work, saving, investment, and entrepreneurship. And I’ve explained that it is especially beneficial to have...
by Dan Mitchell | May 11, 2022 | Blogs, States
Federalism is very desirable because it allows different parts of the country to make different decisions, and this helps to teach us about what works. And what doesn’t. It also means Americans can “vote with their feet” by migrating across local...
