by Dan Mitchell | May 11, 2025 | Blogs, Taxation
When I write about America’s awful tax code, I generally focus on anti-growth policies such as high tax rates, the bias against saving and investment, and nightmarish and costly complexity. But there’s actually a fourth problem of “worldwide taxation”...
by Dan Mitchell | Oct 14, 2024 | Blogs, Taxation
When I give speeches and presentations about fiscal policy, I explain that a sensible tax system should be based on these principles. Low marginal tax rates on productive behavior. No double taxation of saving and investment. No corrupt and distorting...
by Dan Mitchell | Aug 18, 2021 | Blogs, Taxation
For most of the world, American citizenship is highly coveted. Indeed, foreigners have even been willing to invest a lot of money to increase the odds of getting to the United States. But changing one’s nationality is a two-way street. Beginning...
by Dan Mitchell | Sep 10, 2019 | Blogs, Economics, Taxation
A few years ago, I put together a basic primer on corporate taxation. Everything I wrote is still relevant, but I didn’t include much discussion about international topics. In part, that’s because those issues are even more wonky and more boring than domestic issues...
by Dan Mitchell | Nov 30, 2017 | Blogs, Taxation
I realize that we’re in the midst of an important tax battle in Washington and that I should probably be writing about likely amendments to the Senate tax bill. The bad Rubio-Lee proposal to increase refundable tax credits (i.e., redistribution spending that...
