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Everything You Need to Know about California, in a Single Story

by Dan Mitchell | Jan 3, 2018 | Blogs, Taxation

When I write an everything-you-need-to-know column, it’s not because I’m under any illusions that I’ve actually amassed all the information one could need on a topic. Instead, it’s just a meme. I’m either writing an in-depth primer on an issue (for instance, spending...
Tax and Development: What the U.N. Gets Wrong and What the U.N. Doesn’t Get Right

Tax and Development: What the U.N. Gets Wrong and What the U.N. Doesn’t Get Right

by Dan Mitchell | Apr 8, 2017 | Blogs, Economics, Tax Competition, Taxation

I’ve been at the United Nations this week for both the 14th Session of the Committee of Experts on International Cooperation in Tax Matters as well as the Special Meeting of ECOSOC on International Cooperation in Tax Matters. As you might suspect, it would be an...
Trump, Tax Reform, and the Media-Generated Faux Controversy over “Net Operating Losses”

Trump, Tax Reform, and the Media-Generated Faux Controversy over “Net Operating Losses”

by Dan Mitchell | Oct 4, 2016 | Blogs, Taxation

Because of his support for big government, I don’t like Donald Trump. Indeed, I have such disdain for him (as well as Hillary Clinton) that I’ve arranged to be out of the country when the election takes place. The establishment media, by contrast, is excited about the...
The European Commission’s Attack on Apple and Ireland Is Really an Attack on Tax Competition

The European Commission’s Attack on Apple and Ireland Is Really an Attack on Tax Competition

by Dan Mitchell | Sep 20, 2016 | Big Government, Blogs, Economics, Tax Competition, Tax Harmonization, Taxation

I’ve previously written about the bizarre attack that the European Commission has launched against Ireland’s tax policy. The bureaucrats in Brussels have concocted a strange theory that Ireland’s pro-growth tax system provides “state aid” to companies like Apple (in...
European Commission Launches Shakedown of Apple, Asserts Low Taxes Are “State Aid”

European Commission Launches Shakedown of Apple, Asserts Low Taxes Are “State Aid”

by Dan Mitchell | Aug 31, 2016 | Blogs, Europe, Tax Competition, Taxation

European bureaucrats have made a new claim that countries are guilty of providing subsidies if they have low taxes for companies. I’m not joking. This is basically what’s behind the big tax fight between Apple, Ireland, and the European Commission. Here’s what I said...
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