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Everything You Ever Wanted to Know about Obama’s Failed Approach to Corporate Inversions

by Dan Mitchell | Nov 23, 2014 | Blogs, Economics, Tax Competition, Taxation

I don’t know whether it’s because I’m a libertarian or because I’m an economist, but I get very frustrated by the issue of corporate inversions. It galls me to hear demagogic politicians like Obama make absurd statements about “unpatriotic” corporations that...

If You Want Better Business Tax Policy, Handcuff Politicians with Pro-Growth Forms of Tax Competition

by Dan Mitchell | Nov 22, 2014 | Blogs, Tax Competition, Tax Harmonization, Taxation

Tax competition is a very important tool for constraining the greed of the political class. Simply stated, politicians are less likely to impose bad tax policy if they are afraid that jobs and investment (and accompanying tax revenue) willmove to jurisdictions with...

Are International Bureaucrats Winning the War Against Low-Tax Jurisdictions and Fiscal Competition?

by Dan Mitchell | Nov 6, 2014 | Opinion and Commentary

This article appeared in IFC Review 2014, and was coauthored by Brian Garst. The onset of globalisation in the 1980s triggered a period of unprecedented global economic growth. Expanding markets matched new consumers with producers to the benefit of both. Such...
Will the Offshore Industry Go Quietly Into the Night?

Will the Offshore Industry Go Quietly Into the Night?

by Andrew F. Quinlan | Nov 3, 2014 | Opinion and Commentary

This article appeared in the Oct. 2014 issue of Offshore Investment, and was coauthored by Brian Garst. Transparency is an essential component of representative government. Citizens can neither exercise informed judgement nor hold public officials accountable without...

The Irish Tax Policy Debate: Bono 1 – Irish Union Bosses 0

by Dan Mitchell | Oct 20, 2014 | Blogs, Economics, Tax Competition, Taxation

I wrote last year about the remarkable acknowledgement by Bono that free markets were the best way to lift people out of poverty. The leader of the U2 band and long-time anti-poverty activist specifically stated that, “capitalism has been the most effective ideology...
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