by Dan Mitchell | Dec 31, 2017 | Big Government, Blogs, Government Spending, Taxation
Since it’s the last day of the year, let’s look back on 2017 and highlight the biggest victories and losses for liberty. For last year’s column, we had an impressive list of overseas victories in 2016, including the United Kingdom’s Brexit from the European Union,...
by Dan Mitchell | Dec 28, 2017 | Blogs, Tax Competition, Taxation
The right kind of tax reform can help people directly and indirectly. They benefit directly if reform reduces their tax burden and gives them more take-home income. They benefit indirectly if reform increases growth and leads to additional pre-tax income. For what...
by Dan Mitchell | Dec 23, 2017 | Blogs, Taxation, VAT
I never saw The Nightmare Before Christmas, a 1993 film. But that’s fine, because I am already dealing with my own nightmare with the holiday just around the corner. What’s haunting me is the specter of a value-added tax, which some reporters now think is a clear and...
by Dan Mitchell | Dec 22, 2017 | Blogs, Taxation
Back in 2013, I wrote about a gay guy adopting his long-time lover in order to escape the evil and pernicious death tax. I speculated that this would cause confusion and angst in some circles. Traditional leftists would want to applaud the adoption because of their...
by Dan Mitchell | Dec 21, 2017 | Blogs, Economics, Taxation
Now that we have a final bill rather than a mere “agreement in principle,” let’s step back and consider some implications of tax reform. There are three reasons to be pleased and one reason to worry. Win: Less-destructive federal tax code There are several provisions...
