by Dan Mitchell | Nov 9, 2023 | Blogs, States, Tax Competition, Taxation
State-to-state migration is an underappreciated issue, for both economic and political reasons. And I’ve explained that taxes play a huge role. In Part I of this series, we looked at how people – and taxable income – are moving from high-tax...
by Dan Mitchell | Oct 19, 2023 | Blogs, Tax Competition, Taxation
As I did with the 2022 issue, the 2021 issue, the 2020 issue, etc, let’s analyze the results of the new International Tax Competitiveness Index from the Tax Foundation. In part, the results are boring because – once again...
by Dan Mitchell | Aug 24, 2023 | Blogs, States, Tax Competition, Taxation
Two of the worst states for tax policy are California and New York. They have punitive income tax rates, high sales taxes, and myriad other ways of diverting money from the productive sector of the economy to finance bloated...
by Dan Mitchell | Aug 9, 2023 | Blogs, Tax Competition, Taxation
Yesterday’s column pointed out why supporters of a global corporate tax cartel are misguided. Today, I’m going to admit that I made a mistake. Not yesterday, but two years earlier. Back in 2021, I put together a list of winners and losers from the proposed...
by Dan Mitchell | Aug 8, 2023 | Blogs, Tax Competition, Taxation
Early in the Biden years, I wrote a three-part series (here, here, and here) to explain why a global minimum tax on companies is a bad idea. As I told the BBC back in 2021, this proposed tax cartel is a scheme to increase the tax burden...