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...
by Dan Mitchell | Aug 8, 2023 | Blogs, Tax Competition, Taxation
Early in the Biden years, I wrote a three-part series (here, here, and here) to explain why a global minimum tax on companies is a bad idea. As I told the BBC back in 2021, this proposed tax cartel is a scheme to increase the tax burden...
by Brian Garst | Jun 21, 2023 | Opinion and Commentary
Originally published by IFC Review on June 7, 2023. Efforts to radically reorganise global corporate taxation passed a major milestone when the European Union unanimously agreed to implement Pillar 2, the 15 per cent global minimum tax component of the Organisation...
