by Dan Mitchell | Apr 23, 2018 | Blogs, States, Tax Competition, Taxation
On April 17, the Supreme Court heard oral arguments in South Dakota v. Wayfair, Inc., a case dealing with whether states should have the power to levy taxes on companies in other states. Most observers see this issue as a fight over taxing the Internet, taxing online...
by Dan Mitchell | Apr 18, 2018 | Blogs, Flat Tax, Taxation
The best policy for a state (assuming it wants growth and competitiveness) is to have no income tax. Along with a modest burden of government spending, of course. The next-best approach is for a state to have a flat tax. If nothing else, a flat tax inevitably will...
by Dan Mitchell | Apr 16, 2018 | Big Government, Blogs, Government Spending, States
Politicians have a giant incentive to provide lavish benefits to interest groups that then recycle some of the loot back to elected officials in the form of campaign contributions. But the real key to the scam is that the bill gets imposed on future generations. The...
by Dan Mitchell | Apr 6, 2018 | Big Government, Blogs, States, Tax Competition, Taxation
I’m a big fan of federalism because states have the flexibility to choose good policy or bad policy. And that’s good news for me since I get to write about the consequences. One of the main lessons we learn (see here, here, here, here, and here) is that high-earning...
by Brian Garst | Mar 26, 2018 | Blogs, States, Tax Competition, Taxation
The $1.3 trillion omnibus spending bill is full of waste, but one thing it thankfully does not include is the Internet Sales Tax. This is a welcome development, as Rep. Kristi Noem pushed hard to have her Remote Transactions Parity Act (RTPA) included as a rider in...
