by Dan Mitchell | Apr 3, 2026 | Blogs, Economics, Taxation
In Part I of this series back in 2014, we looked at some academic research from Canada showing that the revenue-maximizing tax rate on the richest taxpayers was 27.5 percent. A key insight from that research is that high-income taxpayers have...
by Dan Mitchell | Mar 30, 2026 | Blogs, States, Tax Competition, Taxation
We know that people have been migrating from high-tax states to low-tax states. Well, when people move, they take their money with them. Building on the evidence in Part I and Part II of this series, let’s begin today’s column by sharing a chart showing...
by Dan Mitchell | Mar 28, 2026 | Blogs, Taxation
I periodically mock wealthy leftists who urge class-warfare taxes, and I’ve shared two amusing videos (here and here) exposing the hypocrisy of these people. They are hypocrites because the Treasury Department in...
by Dan Mitchell | Mar 12, 2026 | Blogs, Europe, Taxation
I frequently make the point that America’s tax system is more progressive than European tax systems. But not because the United States imposes higher tax rates on upper-income households. Instead, the big difference is that lower-income...
by Dan Mitchell | Mar 7, 2026 | Blogs, States, Taxation
In 2015, in a column about the potential enactment of an income tax in the state of Washington, I explained that legislators should learn from Connecticut. The Nutmeg State enacted an income tax in 1991 and the net result has been higher...