by Dan Mitchell | Dec 7, 2015 | Blogs, Economics, Taxation
With all of the GOP presidential candidates proposing varying plans to reduce the tax burden and reform the tax system, I’m constantly asked which one is best. But that’s hard to answer because all of the proposals have features I like…as well as some features that...
by Dan Mitchell | Nov 30, 2015 | Blogs, Taxation
Why does the tax code require more than 10,000,000 words and more than 75,000 pages? There are several reasons and none of them are good. But if you had to pick one cause for all the mess, it would be the fact that politicians have worked with interest groups and...
by Dan Mitchell | Nov 13, 2015 | Big Government, Blogs, Taxation, VAT
Sometimes the best way to help the cause of freedom is to stop a bad idea. And that’s why I’m vociferously opposed to a value-added tax. Here’s what I wrote today for National Review. I start by explaining that it’s a bad idea to give Washington a big new tax to...
by Dan Mitchell | Nov 12, 2015 | Blogs, Economics, States, Tax Competition, Taxation
I was in Montreal last week for a conference on tax competition, where I participated in a debate about whether the corporate income tax should be abolished with my crazy left-wing friend Richard Murphy. But I don’t want to write about that debate, both because I was...
by Dan Mitchell | Nov 10, 2015 | Blogs, Economics, Taxation
I’m a big fan of the flat tax because a low tax rate and no double taxation will result in faster growth and more upward mobility. I also like the flat tax because it gets rid of all deductions, credits, exemptions, preferences, exclusions, and other distortions.And a...