If You Want Better Business Tax Policy, Handcuff Politicians with Pro-Growth Forms of Tax Competition

by Dan Mitchell | Nov 22, 2014 | Blogs, Tax Competition, Tax Harmonization, Taxation

Tax competition is a very important tool for constraining the greed of the political class. Simply stated, politicians are less likely to impose bad tax policy if they are afraid that jobs and investment (and accompanying tax revenue) willmove to jurisdictions with...

Are International Bureaucrats Winning the War Against Low-Tax Jurisdictions and Fiscal Competition?

by Dan Mitchell | Nov 6, 2014 | Opinion and Commentary

This article appeared in IFC Review 2014, and was coauthored by Brian Garst. The onset of globalisation in the 1980s triggered a period of unprecedented global economic growth. Expanding markets matched new consumers with producers to the benefit of both. Such...

Will the Offshore Industry Go Quietly Into the Night?

by Andrew F. Quinlan | Nov 3, 2014 | Opinion and Commentary

This article appeared in the Oct. 2014 issue of Offshore Investment, and was coauthored by Brian Garst. Transparency is an essential component of representative government. Citizens can neither exercise informed judgement nor hold public officials accountable without...

The OECD’s Scheme to Raise Tax Burdens on Workers, Consumers, and Investors

by Dan Mitchell | Sep 23, 2014 | Blogs, Tax Competition, Tax Harmonization, Tax Havens, Taxation

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...

Financed by American Tax Dollars, the OECD Endorses Obama’s Statist Agenda for the U.S. Economy

by Dan Mitchell | Sep 3, 2014 | Big Government, Blogs, Economics

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...