Tax competition is good when it involves lower rates for all taxpayers. Corporate handouts and narrow preferences in the name of tax competition, however, are misguided.

This article appeared in IFC Review.

This article appeared in Offshore Investment.

People pay every single penny of tax that politicians impose on corporations. The investors that own companies obviously pay (more than one time!) when governments tax profits. The workers employed by companies obviously pay, both directly and indirectly, because of corporate income tax. And consumers also bear a burden thanks to business taxes that lead to […]

I hate to sound like a broken record, but the Organization for Economic Cooperation and Development (OECD) is once again pushing for bigger and more intrusive in the United States. The international bureaucracy’s “Economic Survey” of the United States reads like it was produced by some interns at the Democratic National Committee. Since the OECD […]

An Obamacare tax under the bright light, another industry targeted by the Obama administration, and the real problem revealed by corporate inversions.

It’s a bad idea when governments demand information on your bank accounts and investments so they can impose economically destructive double taxation. It’s a worse idea when they also demand the right to tax economic activity in other jurisdictions (otherwise known as “worldwide taxation“). And it’s the worst possible development when governments decide that they should impose […]

I’ve argued repeatedly that efforts like FATCA and the OECD’s Standard for Automatic Exchange of Financial Account Information in Tax Matters pose a substantial threat to financial and taxpayer privacy. In an excellent commentary at The Daily Signal today, David Burton outlined how the OECD’s proposed standard to grant automatic government access to private taxpayer information leaves […]

“This is just more of the same from the unelected bureaucrats at the OECD. International tax collectors are determined to abolish tax competition by any means possible.”

If some special-interest lobbies give money so that a left-wing group can propose something like a value-added tax to finance bigger government, that’s no surprise. And if a bunch of subsidy recipients donate money to Barack Obama or some other statist politician because they hope for new programs, that’s also standard procedure in DC. I’ll fight these […]