Login

A Primer on the Corporate Income Tax: Everything You Need to Know about Creating a Simple System that Taxes Income only One Time

My opinion on taxing corporate income varies with my mood. When I’m in a fiery-libertarian phase, I want to abolish taxes on corporate income for the simple reason that all income taxes should be eliminated. Heck, I would also eliminate October 3 from the calendar because that’s the awful day in 1913 that the income […]

Continue reading A Primer on the Corporate Income Tax: Everything You Need to Know about Creating a Simple System that Taxes Income only One Time

Correcting White House Anti-Inversion Propaganda

I wrote recently about the Pfizer-Allergan merger and made the case that it was a very sensible way to protect the interests of workers, consumers, and shareholders. That’s the good news. Why? Because companies should be allowed to engage in a do-it-yourself form of territorial taxation to minimize the damage caused by bad tax policy […]

Continue reading Correcting White House Anti-Inversion Propaganda

Pfizer’s Inversion Is Good News for American Workers, American Consumers, and American Shareholders

I’m never surprised when politicians make absurd statements, but I’m still capable of being shocked when other people make outlandish assertions. Like the leftist policy wonk who claimed that capitalism is actually coercion, even though free markets are based on voluntary exchange. Or the statist columnist who argued people aren’t free unless they’re entitled to […]

Continue reading Pfizer’s Inversion Is Good News for American Workers, American Consumers, and American Shareholders

Why Do Hillary Clinton and Bernie Sanders Want to Undermine Jobs and Investment in America?

What’s the difference between Bernie Sanders and Hillary Clinton? I suspect that most people would cite differences in personal ethics, but I’m a policy wonk so I actually think the leading candidates for the Democratic presidential nomination are two peas in a pod. The only real difference is that Sanders is more open about his […]

Continue reading Why Do Hillary Clinton and Bernie Sanders Want to Undermine Jobs and Investment in America?

The Best and Worst Developments of 2015

What were the most noteworthy events from 2015? Regarding bad news, there’s unfortunately a lot of competition. But if I’m forced to pick the very worst developments, here’s my list. Resuscitation of the Export-Import Bank – I did a premature victory dance last year when I celebrated the expiration of the Export-Import Bank’s authority.  I […]

Continue reading The Best and Worst Developments of 2015

The OECD’s Jihad against American Taxpayers and its Campaign to Undermine U.S. Fiscal Sovereignty

It’s time to criticize my least-favorite international bureaucracy. Regular readers probably know that I’m not talking about the United Nations, International Monetary Fund, or World Bank. Those institutions all deserve mockery, but I think the Paris-based Organization for Economic Cooperation and Development is – on a per-dollar basis – the bureaucracy that is most destructive […]

Continue reading The OECD’s Jihad against American Taxpayers and its Campaign to Undermine U.S. Fiscal Sovereignty