by Dan Mitchell | Apr 18, 2017 | Blogs, Economics, Taxation
My crusade against the border-adjustable tax (BAT) continues. In a column co-authored with Veronique de Rugy of Mercatus, I explain in the Wall Street Journal why Republicans should drop this prospective source of new tax revenue. …this should be an opportune time for...
by Dan Mitchell | Mar 5, 2017 | Big Government, Blogs, Taxation, VAT
When I warn about the fiscal and economic consequences of America’s poorly designed entitlement programs (as well as the impact of demographic changes), I regularly suggest that the United States is on a path to become Greece. Because of Greece’s horrible economy,...
by Dan Mitchell | Feb 16, 2017 | Blogs, Financial Privacy, Tax Competition, Taxation, VAT
Back in 2009, I shared the results of a very helpful study by Pierre Bessard of Switzerland’s Liberal Institute (by the way, “liberal” in Europe means pro-market or “classical liberal“). Pierre ranked the then-30 member nations of the Organization for Economic...
by Andrew F. Quinlan | Feb 1, 2017 | Opinion and Commentary
This article appeared on Inside Sources on January 30, 2017. Republicans appear committed to reforming the corporate tax code — an act that is long overdue. The current system, with its high marginal rates on businesses and global reach, makes it extremely difficult...
by Dan Mitchell | Jan 18, 2017 | Blogs, Tax Competition, Taxation, VAT
In the world of tax policy, there’s an intense debate about the “border-adjustable” provision that is part of the tax plan put forth by House Republicans, which basically would tax imports and exempt revenues generated by exports. It’s a bit wonky, but the simplest...
