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Biden and the OECD Pushing “Global Minimum Tax” to Increase Business Tax Burdens

Biden and the OECD Pushing “Global Minimum Tax” to Increase Business Tax Burdens

by Dan Mitchell | Mar 16, 2021 | Blogs, Tax Competition, Taxation

For the past couple of decades, I’ve been warning (over and over and over and over again) that politicians want to curtail tax competition so that it will be easier for them to increase tax burdens....
Will the Supreme Court Limit Tax Imperialism by Massachusetts?

Will the Supreme Court Limit Tax Imperialism by Massachusetts?

by Dan Mitchell | Feb 1, 2021 | Blogs, States, Tax Competition, Taxation

On the rare occasions when I write about the Supreme Court, it’s usually to grouse that the Justices don’t defend the Constitution’s limits on the federal government. For example, the Court engaged in tortured reasoning to rule in favor of...
Spain’s Self-Imposed Fiscal Mess Is Going to Get Much Worse

Spain’s Self-Imposed Fiscal Mess Is Going to Get Much Worse

by Dan Mitchell | Jan 15, 2021 | Big Government, Blogs, Tax Competition, Taxation

Early last decade, when writing about Spain’s fiscal crisis, I pointed out that the country got in trouble for the same reason Greece got in trouble. Simply stated, government spending grew faster than the private economy. And when nations...
The Most Under-Noticed Development of 2020

The Most Under-Noticed Development of 2020

by Dan Mitchell | Jan 9, 2021 | Blogs, Tax Competition, Taxation

If you ask normal people about the biggest thing that happened in 2020, they’ll probably pick coronavirus, though some might say the 2020 election. But if you ask a policy wonk, you may get a different answer. Especially if we’re allowed to tweak the question a bit...
Corporate Taxes and the Laffer Curve

Corporate Taxes and the Laffer Curve

by Dan Mitchell | Dec 19, 2020 | Blogs, Tax Competition, Taxation

In a new documentary film, Race to the Bottom, I had an opportunity to pontificate briefly about corporate tax and the Laffer Curve. At the risk of understatement, I represented a minority viewpoint in the documentary. Most of the people interviewed had a negative...
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