by Dan Mitchell | Feb 19, 2018 | Big Government, Blogs, Tax Competition, Taxation
The worst-international-bureaucracy contest is heating up. In recent years, the prize has belonged to the Paris-based Organization for Economic Cooperation and Development for reasons outlined in this interview. Indeed, I’ve even argued that subsidies for the OECD are...
by Andrew F. Quinlan | Feb 1, 2018 | Opinion and Commentary
Originally published by Cayman Financial Review on January 24, 2018. Additional guidance has continued to roll out from the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). Guidance on the implementation of Country-by-Country (CbC) Reporting (Action 13)...
by Dan Mitchell | Nov 10, 2017 | Blogs, Economics, Laffer Curve, Taxation
Since there’s a big debate about whether there should be tax cuts and tax reform in the United States, let’s see what we can learn from abroad. And let’s focus specifically on whether changes in tax policy actually produce “revenue feedback” because of the Laffer...
by Dan Mitchell | Aug 4, 2017 | Blogs, Economics, Free Market, Taxation
The great thing about the Economic Freedom of the World is that it’s like the Swiss Army Knife of global policy. No matter where you are or what issue you’re dealing with, EFW will offer insight about how to generate more prosperity. Since today’s focus is Central...
by Andrew F. Quinlan | Jul 19, 2017 | Opinion and Commentary
Originally published by Cayman Financial Review on July 18, 2017. The Organisation for Economic Cooperation and Development (OECD) has gradually carved for itself a central role in global tax matters over the last two decades. Today, its many initiatives impact global...
