The Tax Code Shouldn’t Steer Capital to State and Local Governments at the Expense of Private Investment

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...

The Great Hillsdale College Debate: Flat Tax or Fair Tax?

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...

The “National Taxpayer Advocate” at the IRS is Advocating for the Government, Not Taxpayers

by Dan Mitchell | Jan 10, 2013 | Blogs, Taxation

I’m not a big fan of the Internal Revenue Service, though I try to make sure that politicians get much of the blame for America’s convoluted, punitive, and unfair tax code. Heck, just look at these three images – here, here, and here – and you’ll find startling...

Yes, We Should “Reform” Payroll Taxes, but only if that Means Personal Retirement Accounts

by Dan Mitchell | Jan 4, 2013 | Blogs, Economics, Taxation

Washington is filled with debate and discussion about the economic burden of the federal income tax, which collected $1.13 trillion in FY2012 ($1.37 trillion if you include the corporate income tax). Yet politicians rarely consider the economic impact of payroll...

What Was the Most Tragic Policy Development of 2012?

by Dan Mitchell | Jan 2, 2013 | Big Government, Blogs, Taxation

I’m not sure I could pick out a significant victory for human freedom in 2012. Maybe I’m missing something, but the only good policy that’s even worth mentioning was the decision in Wisconsin to rein in the special privileges and excessive compensation for government...