by Dan Mitchell | Oct 15, 2017 | Blogs, Taxation
When companies want to boost sales, they sometimes tinker with products and then advertise them as “new and improved.” In the case of governments, though, I suspect “new” is not “improved.” The British territory of Jersey, for instance, has a very good tax system. It...
by Dan Mitchell | Oct 14, 2017 | Blogs, Taxation
I’m not a fan of the International Monetary Fund. Like many other international bureaucracies, it pushes a statist agenda. The IMF’s support for bad policy gets me so agitated that I’ve sometimes referred to it as the “dumpster fire” or “Dr. Kevorkian” of the global...
by Dan Mitchell | Oct 11, 2017 | Blogs, Taxation
In my ideal world, we’re having a substantive debate about corporate tax policy, double taxation, marginal tax rates, and fundamental tax reform (plus spending restraint so big tax cuts are feasible). Sadly, we don’t live in my ideal world (other than my Georgia...
by Dan Mitchell | Oct 10, 2017 | Blogs, Tax Competition, Taxation
I shared some academic research last year showing that top-level inventors are very sensitive to tax policy and that they migrate from high-tax nations to low-tax jurisdictions. Now we have some new scholarly research showing that they also migrate from high-tax...
by Dan Mitchell | Oct 2, 2017 | Blogs, Taxation
There are several challenges when trying to analyze the impact of policy on economic performance. One problem is isolating the impact of a specific policy. I like Switzerland’s spending cap, for instance, but to what extent is that policy responsible for the country’s...
