My colleagues Chris Edwards and Nicole Kaeding have just released the biannual Fiscal Policy Report Card on America’s Governors from the Cato Institute. The Report Card is on the Cato Institute’s most impressive publications sincedevelopments on the state level help illustrate the relationship between good fiscal policy and economic performance. The top scores were earned by Pat McCrory […]

Much of my writing is focused on the real-world impact of government policy, and this is why I repeatedly look at the relative economic performance of big government jurisdictions and small government jurisdictions. But I don’t just highlight differences between nations. Yes, it’s educational to look at North Korea vs. South Korea or Chile vs. Venezuela vs. Argentina, […]

People pay every single penny of tax that politicians impose on corporations. The investors that own companies obviously pay (more than one time!) when governments tax profits. The workers employed by companies obviously pay, both directly and indirectly, because of corporate income tax. And consumers also bear a burden thanks to business taxes that lead to […]

Why the US won’t deliver on FATCA, the best tax haven for American citizens, and a new economics video series.

Since I spend considerable time defending tax competition, fiscal sovereignty, and financial privacy, people sometimes think I can give competent advice on how best to protect one’s income from the IRS. Hardly. Like most people in Washington, I’m all theory and no practice. Besides, when people ask me about the ideal tax haven for an American citizen, I […]

Last month, I put together a list of six jaw-dropping examples of left-wing hypocrisy, one of which featured Treasury Secretary Jacob Lew. He made the list for having the chutzpah to criticize corporate inversions on the basis of supposed economic patriotism, even though he invested lots of money via the Cayman Islands when he was a crony capitalist at Citigroup. But it turns […]

“This is just more of the same from the unelected bureaucrats at the OECD. International tax collectors are determined to abolish tax competition by any means possible.”