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 Brian Garst | Feb 10, 2017 | Opinion and Commentary
Originally published by Cayman Financial Review on February 1, 2017. One of the key separators between U.S. and European tax policy has long been the presence of value-added taxes. That might change thanks to a provision in the proposed blueprint that will serve as...
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...
