Territorial Taxation

What’s the Best Response when Crony Capitalists from Big Business Endorse Higher Taxes on their Small Business Competitors?

By DanielJMitchell, on December 21st, 2012

I’m a big fan of lower corporate tax rates. I also want to eliminate worldwide taxation so American companies can be on a level playing field when competing for market share around the world. And I want to get rid of the double taxation of dividends and capital gains in part because these reforms will [...] . . . → Read More: What’s the Best Response when Crony Capitalists from Big Business Endorse Higher Taxes on their Small Business Competitors?

A Primer on the Flat Tax and Fundamental Tax Reform

By DanielJMitchell, on August 11th, 2012

In previous posts, I put together tutorials on the Laffer Curve, tax competition, and the economics of government spending. Today, we’re going to look at the issue of tax reform. The focus will be the flat tax, but this analysis applies equally to national sales tax systems such as the Fair Tax. There are three [...] . . . → Read More: A Primer on the Flat Tax and Fundamental Tax Reform

America’s Olympic Athletes Should Be Taxed on Their Winnings (but Not by the IRS)

By DanielJMitchell, on August 3rd, 2012

My friends at Americans for Tax Reform have received a bunch of attention for a new report entitled “Win Olympic Gold, Pay the IRS.” In this clever document, they reveal that athletes could face a tax bill – to those wonderful folks at the IRS – of nearly $9,000 thanks to America’s unfriendly worldwide tax [...] . . . → Read More: America’s Olympic Athletes Should Be Taxed on Their Winnings (but Not by the IRS)

What Obama and the New York Times Don’t Understand about Worldwide Taxation

By DanielJMitchell, on July 20th, 2012

Mitt Romney is being criticized for supporting “territorial taxation,” which is the common-sense notion that each nation gets to control the taxation of economic activity inside its borders. While promoting his own class-warfare agenda, President Obama recently condemned Romney’s approach. His views, unsurprisingly, were echoed in a New York Times editorial. President Obama raised…his proposals [...] . . . → Read More: What Obama and the New York Times Don’t Understand about Worldwide Taxation

Regulars

Half Baked

Petit Tyrants

A Primer on the Flat Tax and Fundamental Tax Reform

America’s Olympic Athletes Should Be Taxed on Their Winnings (but Not by the IRS)

What Obama and the New York Times Don’t Understand about Worldwide Taxation