by Dan Mitchell | Nov 12, 2015 | Blogs, Economics, States, Tax Competition, Taxation
I was in Montreal last week for a conference on tax competition, where I participated in a debate about whether the corporate income tax should be abolished with my crazy left-wing friend Richard Murphy. But I don’t want to write about that debate, both because I was...
by Dan Mitchell | Nov 10, 2015 | Blogs, Economics, Taxation
I’m a big fan of the flat tax because a low tax rate and no double taxation will result in faster growth and more upward mobility. I also like the flat tax because it gets rid of all deductions, credits, exemptions, preferences, exclusions, and other distortions.And a...
by Dan Mitchell | Nov 3, 2015 | Big Government, Blogs, Taxation, VAT
Some honest statists understand and acknowledge that you can’t have bigger government unless you target middle-income taxpayers. The New York Times endorsed higher taxes on the middle class in 2010. The then-House Majority Leader Steny Hoyer also gave a green light...
by Dan Mitchell | Oct 31, 2015 | Blogs, Economics, Taxation
Last year, I wrote a column for the Wall Street Journal making the case that families would benefit more from lower tax rates rather than targeted tax credits. My argument was simple and straightforward. Child-based tax cuts are an effective way of giving targeted...
by Dan Mitchell | Oct 29, 2015 | Blogs, Economics, Taxation
The tax-reform landscape is getting crowded. Adding to the proposals put forth by other candidates (I’ve previously reviewed the plans offered by Rand Paul, Marco Rubio, Jeb Bush, Bobby Jindal, and Donald Trump), we now have a reform blueprint from Ted Cruz. Writing...
