by Dan Mitchell | Jun 26, 2024 | Big Government, Blogs, Taxation
The Organization for Economic Cooperation and Development is a Paris-based international bureaucracy that originally was created to engage in benign activities such as gathering statistics about member nations. It still does some of that, but it also has...
by Dan Mitchell | Mar 1, 2024 | Blogs, Tax Competition, Tax Harmonization, Taxation
When I give speeches about the global fight between tax competition and tax harmonization, especially when speaking in jurisdictions with good tax policy, I usually point out that that compromise is a bad idea. To be sure, politicians from high-tax...
by Dan Mitchell | Feb 18, 2024 | Blogs, Tax Competition, Tax Harmonization, Taxation
I support tax competition because it is our best hope of avoiding “goldfish government.” As such, I’m very opposed to tax harmonization schemes, all of which are designed to make it easier for politicians to impose higher tax burdens. . That’s why...
by Brian Garst | Jan 15, 2024 | Opinion and Commentary
Originally published by IFC Review on January 5, 2024. There’s a lot to dislike about the OECD’s domination of global tax policy. For one, it has worked in recent decades to coerce non-member nations into adopting policies that satisfy the ideological preferences of...
by Dan Mitchell | Aug 9, 2023 | Blogs, Tax Competition, Taxation
Yesterday’s column pointed out why supporters of a global corporate tax cartel are misguided. Today, I’m going to admit that I made a mistake. Not yesterday, but two years earlier. Back in 2021, I put together a list of winners and losers from the proposed...