by Dan Mitchell | Sep 1, 2019 | Blogs, Economics, Tax Competition, Tax Harmonization, Taxation
Speaking in Europe earlier this year, I tried to explain the entire issue of tax competition is less than nine minutes. To some degree, those remarks were an updated version of a video I narrated back in 2010. You’ll notice that I criticized the Organization for...
by Brian Garst | Aug 3, 2019 | Opinion and Commentary
Originally published by Cayman Financial Review on August 2, 2019. If you read any new tax policy reports produced by the Organisation for Economic Cooperation and Development (OECD), or listen to its public communications, you are likely to encounter the word...
by Dan Mitchell | Aug 2, 2019 | Blogs, Taxation
When I write about Estonia, I generally have something nice to say. Estonia has a non-discriminatory flat tax. Estonian lawmakers know how to cut spending. Estonia has a very good corporate tax system. Estonia has a high level of economic freedom. Estonia shrank...
by Andrew F. Quinlan | May 8, 2019 | Opinion and Commentary
Originally published by Cayman Financial Review on May 7, 2019. The Inclusive Framework on BEPS announced agreement to continue working towards a new long-term solution by 2020 to tax challenges arising from digitalisation. A policy note released after the Jan. 23-24...
by Dan Mitchell | Apr 9, 2019 | Blogs, Tax Competition, Tax Havens, Taxation
Why do I relentlessly defend tax competition and tax havens? Sadly, it’s not because I have money to protect. Instead, I’m motivated by a desire to protect the world from “goldfish government.” Simply stated, politicians have a “public choice” incentive for...
