Daniel J Mitchell

Daniel J. Mitchell, Ph.D. is McKenna Senior Fellow in Political Economy in the Thomas A. Roe Institute for Economic Policy Studies at The Heritage Foundation.

Why Can’t We Fix The Tax Code?

While Americans struggle to comply with one of the world's most complicated tax codes, it's worth noting that about one-dozen nations have adopted simple and fair flat-tax systems.Hong Kong has had a flat tax for nearly 60 years, and has gone from being one of the...

Death Tax Should be Killed, Not Wounded

Small-business owners, farmers, investors and entrepreneurs face a good news-bad news quandary. The good news is that the death tax will disappear in 2010. If they die that year, their families will get their assets, not the IRS.The bad news is that this pernicious...

A Flat-Out Case for Tax Reform

If anything's likely to boost support for the flat tax, it's the annual nightmare of tax season. Imagine junking all the paperwork the current system requires and replacing it with two simple postcard-sized forms that tax income only once and at one low rate. Imagine...

Fixing a Broken Tax System with a Flat Tax

America's complicated tax system needs a complete overhaul, not minor fixes. The large role that system plays in many of the political dramas dominating the daily headlines shows why. Republicans and Democrats, for instance, are fighting over the "outsourcing" of jobs...

Slashing Tax Rates in Europe is Progressive

More than 20 years ago, Margaret Thatcher and Ronald Reagan triggered a world-wide revolution by dramatically slashing marginal income tax rates. In addition to rejuvenating the U.K. and U.S. economies, these supply-side tax cuts prodded other nations into...

Bermuda: America’s Number One Enemy?

America's number-one enemy isn't Al Qaeda, Libya, North Korea or Cuba. It's Bermuda! At least that's what John Kerry seems to want American voters to believe. At almost every campaign stop, he attacks "Benedict Arnold corporations" that move to Bermuda. One could...

Limit Lobbying By Cutting Government

In their view, the traditional Washington career path -- a stint in government followed by a lucrative job lobbying former colleagues -- is inherently corrupt. Both candidates propose restrictions, including limits on the ability of former government officials to...

Radical U.N. Tax Plans Threaten America

Many politicians seem to think that the answer to every alleged problem is higher taxes. Howard Dean, for instance, has said he would repeal the Bush tax cuts -- even though this would boost the average family's tax burden by nearly $2,000. This initiative sounds...

If a Flat Tax is Good for Iraq, How About America?

Few Americans would want to trade places with the people of Iraq. But come tax time next April, they may begin to wonder who's better off. That's because the Iraqis soon will enjoy something we don't -- a simple and fair tax system. Beginning in January, all Iraqis...

Don’t Penalize Companies for Investing in America

Our tax code has many ridiculous features, but the booby prize may belong to a provision that discourages companies from investing profits in America and instead encourages them to keep money overseas. It's a 35 percent tax penalty imposed on American companies that...

The IRS Versus The Bill Of Rights

To get an idea of what it's like to tangle with the IRS, imagine having to fight Mike Tyson -- with both hands tied behind your back. The IRS is the most feared government agency, and with good reason. Americans who run afoul of this bureaucratic behemoth have little...

Helping America Compete

It would be easy to resent the World Trade Organization right now. Here we are, trying to get our economy to grow, and the WTO comes along and says the European Union gets to impose a $4 billion annual tax hike on American companies. This is because of a WTO ruling...

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