by Dan Mitchell | Apr 16, 2013 | Blogs, Taxation
I’m very leery of corporate tax reform, largely because I don’t think there are enough genuine loopholes on the business side of the tax code to finance a meaningful reduction in the corporate tax rate. That leads me to worry that politicians might try to “pay for”...
by Dan Mitchell | Mar 25, 2013 | Blogs, Economics, Tax Competition, Tax Harmonization, Tax Havens, Taxation
I’ve been very critical of the Organization for Economic Cooperation and Development. Most recently, I criticized the Paris-based bureaucracy for making the rather remarkable assertion that a value-added tax would boost growth and employment. But that’s just the tip...
by Dan Mitchell | Feb 24, 2013 | Blogs, Taxation
I’m not a fan of loopholes in the tax code. I’ve complained about the number of pages in the tax code, the number of provisions in the tax code, and I’ve even groused about the rising number of pages in the instruction manual for the 1040 tax form. And I’ve...
by Dan Mitchell | Feb 22, 2013 | Blogs, Economics, Taxation
I’m a proponent of a pro-growth and non-corrupt tax code. I mostly write and talk about the flat tax, though I’d be happy to instead accept a national sales tax if we could somehow get rid of the 16th Amendment and replace it with something so ironclad that even...
by Dan Mitchell | Jan 30, 2013 | Blogs, Flat Tax, Taxation
I’m at Hillsdale College in Michigan for a conference on taxation. The event is called “The Federal Income Tax: A Centenary Consideration,” though I would have called it something like “100 Years of Misery from the IRS.” I’m glad to be here, both because Hillsdale...
