by Dan Mitchell | Jan 4, 2026 | Blogs, Economics, Flat Tax, Taxation
CF&P released this video back in 2010, but I don’t think I’ve re-shared it since 2016, so let’s begin today’s column with a reminder that it is possible to have a simple and fair tax system. But since I’m an economist, I couldn’t resist pointing out in the video...
by Dan Mitchell | Jul 1, 2025 | Blogs, States, Taxation
In 1972, Ohio politicians made the mistake of imposing a state income tax. That first tax had a top rate of 3.5 percent, but politicians quickly became addicted to this new source of tax revenue. By 1984, the top rate had jumped to 9.5 percent....
by Dan Mitchell | Apr 12, 2025 | Big Government, Blogs, Government Spending, States, Taxation
As illustrated by the changes in my state tax rankings between 2018 and 2023, there’s been a lot of progress. Several red states have shifted to flat taxes and lowered tax rates, putting the class-warfare blue states at an even bigger...
by Dan Mitchell | Apr 8, 2025 | Blogs, Taxation
When I write about tax reform, I emphasize that there are three equally important features of the flat tax. One low tax rate on productive behavior. No double taxation of saving and investment. No distorting and inefficient loopholes. Regarding the third...
by Dan Mitchell | Dec 6, 2024 | Blogs, States, Taxation
While there are plenty of reasons to be depressed about public policy (particularly the growing burden of government spending), there are a few reasons to feel optimistic. Argentina’s libertarian revolution. School choice revolution in the states. Tax cutting...