by Dan Mitchell | Dec 19, 2020 | Blogs, Tax Competition, Taxation
In a new documentary film, Race to the Bottom, I had an opportunity to pontificate briefly about corporate tax and the Laffer Curve. At the risk of understatement, I represented a minority viewpoint in the documentary. Most of the people interviewed had a negative...
by Dan Mitchell | Aug 13, 2020 | Blogs, Economics, Laffer Curve, Taxation
Last week, I gave a presentation on the Laffer Curve to a seminar organized by the New Economic School in the nation of Georgia. A major goal was to help students understand that you can’t figure out how changes in tax rates affect tax revenues without also figuring...
by Dan Mitchell | Jul 24, 2020 | Blogs, Economics, Laffer Curve, Supply Side, Taxation
I participated in a debate yesterday on “tax havens” for the BBC World Service. If you read last month’s two-part series on the topic (here and here), you already know I’m a big defender of low-tax jurisdictions. But it’s always interesting to interact with people...
by Dan Mitchell | Jun 21, 2019 | Blogs, Economics, Laffer Curve, Supply Side
I’m a big fan of the Laffer Curve, which is simply a graphical representation of the common-sense notion that punitively high tax rates can result in less revenue because of reductions in the economy-wide level of work, saving, investment, and entrepreneurship. This...
by Dan Mitchell | Jun 7, 2019 | Blogs, Economics
The folks at USA Today invited me to opine on fiscal policy, specifically whether the 2017 tax cut was a mistake because of rising levels of red ink. Here’s some of what I wrote on the topic, including the all-important point that deficits and debt are best understood...