by Dan Mitchell | Jul 27, 2023 | Blogs, Taxation
At the start of the year, I wrote that so-called tax expenditures were a “boring but important issue.” Well, it’s time to once again put readers to sleep. Let’s start with a definition. A tax expenditure is basically a loophole in the tax code. And these...
by Dan Mitchell | Mar 6, 2023 | Blogs, Tax Competition, Taxation
There’s been great progress in recent years with regards to state tax policy. When I put together my first ranking back in 2018, there were 9 states with flat taxes and and 3 states with low-rate graduated tax systems. Today, there are 11 (soon to...
by Dan Mitchell | Feb 17, 2023 | Blogs, Flat Tax, Taxation
The Baltic nation of Estonia is an improbable success. After breaking free from the horror of Soviet communism, leaders adopted pro-market reforms. Including a low-rate flat tax for households.Including a pro-growth tax system for...
by Dan Mitchell | Feb 3, 2023 | Blogs, Taxation
I’m a long-time proponent of tax reform and I mostly focus on the flat tax, but as I wrote last month, a national sales tax also is a good option. Here’s some of what I said on the topic back in 2007. The key thing to understand is that the...
by Dan Mitchell | Jan 23, 2023 | Blogs, Taxation
It’s fun to write about big-picture issues such as tax reform (for instance, should we have a flat tax or national sales tax?). It’s also fun to write about contentious issues such as whether there should be tax increases or whether the tax code should be based on...
