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The Paris-Based OECD’s Ongoing Effort to Replace Tax Competition with Tax Harmonization

The Paris-Based OECD’s Ongoing Effort to Replace Tax Competition with Tax Harmonization

by Dan Mitchell | Nov 13, 2019 | Blogs, Taxation

Ever since the bureaucrats at the Organization for Economic Cooperation and Development launched their attack on so-called harmful tax competition back in the 1990s, I’ve warned that the goal has been to create a global tax cartel. Sort of an “OPEC for politicians.”...
New Tax Rankings: Estonia on Top, France at the Bottom, and Progress for the USA

New Tax Rankings: Estonia on Top, France at the Bottom, and Progress for the USA

by Dan Mitchell | Oct 2, 2019 | Blogs, Tax Competition, Taxation

The Tax Foundation churns out lots of good information, but I especially look forward to their International Tax Competitiveness Index. It shows how nations rank based on key tax variables such as corporate taxation, personal income tax, and international tax rules....
Yes to Globalization, No to Global Governance

Yes to Globalization, No to Global Governance

by Dan Mitchell | Sep 27, 2019 | Blogs, Uncategorized

I’m a big fan of globalization, so does that make me a globalist? That depends on what is meant by that term. If it means free trade and peaceful interaction with other nations, the answer is yes. But if it means global governance by anti-market bureaucracies such as...
A Primer on Tax Competition and the OECD

A Primer on Tax Competition and the OECD

by Dan Mitchell | Sep 1, 2019 | Blogs, Economics, Tax Competition, Tax Harmonization, Taxation

Speaking in Europe earlier this year, I tried to explain the entire issue of tax competition is less than nine minutes. To some degree, those remarks were an updated version of a video I narrated back in 2010. You’ll notice that I criticized the Organization for...
The Case for Tax Competition

The Case for Tax Competition

by Dan Mitchell | Apr 9, 2019 | Blogs, Tax Competition, Tax Havens, Taxation

Why do I relentlessly defend tax competition and tax havens? Sadly, it’s not because I have money to protect. Instead, I’m motivated by a desire to protect the world from “goldfish government.” Simply stated, politicians have a “public choice” incentive for...
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