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...
by Dan Mitchell | Sep 30, 2017 | Blogs, Taxation
I’m currently in Iceland for a conference organized by the European Students for Liberty. I spoke earlier today on the case for lower taxes and I made six basic points. Taxes undermine prosperity. Taxes reduce competitiveness. Taxes are self-destructive. Taxes are...
by Dan Mitchell | Sep 28, 2017 | Blogs, Tax Competition, Taxation
Not everybody appreciates my defense of tax havens. A Clinton Administration official accused me of disloyalty to America. The OECD threatened to throw me in a Mexican jail. A former U.S. Senator said I was guilty of “trading with the enemy.” I don’t mind these...
by Dan Mitchell | Sep 25, 2017 | Blogs, Taxation
In my research and travels, I come across all sorts of strange stories about tax policy. Sometimes I learn about bizarrely foolish tax policies, such as the German tax on online coffee sales that loses money for government. Sometimes I learn about heartening protests...