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The Adverse Consequences of a 70-Percent Top Tax Rate on Households

The Adverse Consequences of a 70-Percent Top Tax Rate on Households

by Dan Mitchell | Jan 6, 2019 | Blogs, Taxation

She’s not quite as bad as Matt Yglesias, who wants a top tax rate of 90 percent (a rate that Crazy Bernie also likes), but Congresswoman Alexandria Ocasio-Cortez is not bashful about wanting to use the coercive power of government to take much larger shares of what...
What’s the Best Way of Boosting Tax Compliance, Lower Tax Rates or More Oppressive Enforcement?

What’s the Best Way of Boosting Tax Compliance, Lower Tax Rates or More Oppressive Enforcement?

by Dan Mitchell | Jun 22, 2018 | Blogs, Taxation

My long-running feud with the Paris-based Organization for Economic Cooperation and Development could be categorized as a fight over tax compliance. The bureaucrats at the OECD say that financial privacy must be eviscerated and the fiscal sovereignty must be wiped...

California (Hopefully) Learns a Lesson about Marijuana Taxes and the Laffer Curve

by Dan Mitchell | May 17, 2018 | Blogs, Taxation

I wanted California to decriminalize marijuana because I believe in freedom. Smoking pot may not be a wise choice in many cases, but it’s not the role of government to dictate private behavior so long as people aren’t violating the rights of others. Politicians, by...

Everything You Need to Know about California, in a Single Story

by Dan Mitchell | Jan 3, 2018 | Blogs, Taxation

When I write an everything-you-need-to-know column, it’s not because I’m under any illusions that I’ve actually amassed all the information one could need on a topic. Instead, it’s just a meme. I’m either writing an in-depth primer on an issue (for instance, spending...
Tax and Development: What the U.N. Gets Wrong and What the U.N. Doesn’t Get Right

Tax and Development: What the U.N. Gets Wrong and What the U.N. Doesn’t Get Right

by Dan Mitchell | Apr 8, 2017 | Blogs, Economics, Tax Competition, Taxation

I’ve been at the United Nations this week for both the 14th Session of the Committee of Experts on International Cooperation in Tax Matters as well as the Special Meeting of ECOSOC on International Cooperation in Tax Matters. As you might suspect, it would be an...
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