by Brian Garst | May 9, 2013 | Blogs, Tax Competition, Taxation
The Marketplace Fairness Act, a misguided attempt to allow expanded sales tax collection online, passed the Senate on Monday, though its fate in the House is less clear. Also less clear is whether the law passes constitutional muster. At the very least it severely...
by Andrew F. Quinlan | May 9, 2013 | Opinion and Commentary
This article appeared in Harbour Times on May 9, 2013, and was coauthored by Brian Garst. The Organization for Economic Cooperation and Development (OECD) has tried numerous strategies to compel low-tax nations to raise tax rates and eliminate financial privacy, or to...
by Dan Mitchell | May 8, 2013 | Blogs, Tax Competition, Taxation
I’m either a total optimist or a glutton for punishment. I recently explained the benefits of “tax havens” for the unfriendly readers of the New York Times. Now I’m defending a different form of tax competition for CNN, another news outlet that leans left. In this...
by Dan Mitchell | May 4, 2013 | Blogs, Financial Privacy, Tax Competition, Taxation
I often argue that we need to preserve tax competition and tax havens in order to limit the greed of the political class. Without some sort of external constraint, they will over-tax and over-spend, creating the kind of downward economic spiral already happening in...
by Dan Mitchell | Apr 30, 2013 | Blogs, Tax Competition, Taxation
I’ve made the point before that the United States foolishly imposes the highest corporate tax rate of all developed nations. But that obviously means it is theoretically possible for there to be a nation in the developing world that has a higher corporate tax rates....
