by Dan Mitchell | Mar 1, 2024 | Blogs, Tax Competition, Tax Harmonization, Taxation
When I give speeches about the global fight between tax competition and tax harmonization, especially when speaking in jurisdictions with good tax policy, I usually point out that that compromise is a bad idea. To be sure, politicians from high-tax...
by Dan Mitchell | Feb 18, 2024 | Blogs, Tax Competition, Tax Harmonization, Taxation
I support tax competition because it is our best hope of avoiding “goldfish government.” As such, I’m very opposed to tax harmonization schemes, all of which are designed to make it easier for politicians to impose higher tax burdens. . That’s why...
by Dan Mitchell | Feb 14, 2024 | Blogs, States, Tax Competition, Taxation
Inflation is having an effect on everything, even policy analysis. Back in 2013, I wrote that Phil Mickelson was “California’s One-Man Laffer Curve” because he wanted to escape the Golden State to save about $1.2 million per year in taxes. But now, when a...
by Dan Mitchell | Jan 24, 2024 | Blogs, States, Tax Competition, Taxation
Almost exactly one year ago, I wrote a column about a coordinated effort to impose class-warfare tax increases in seven left-wing states. Fortunately, that effort fizzled. Meanwhile, there was continued progress in other states to lower tax rates. The net...
by Brian Garst | Jan 15, 2024 | Opinion and Commentary
Originally published by IFC Review on January 5, 2024. There’s a lot to dislike about the OECD’s domination of global tax policy. For one, it has worked in recent decades to coerce non-member nations into adopting policies that satisfy the ideological preferences of...