Articles by Daniel J. Mitchell
Backdoor Plan
Tax competition exists when people can reduce tax burdens by shifting capital and/or labor from high-tax jurisdictions to low-tax jurisdictions. This migration disciplines profligate governments, largely because politicians realize that they will have less money t
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A Pyrrhic Victory for Statism?
European pro-federalist politicians are patting themselves on the back after agreeing on a new constitution, but their self-congratulation may be premature. In part, this is because voters in several countries might decide that they do not want to be...
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Paris, Taxes
An interesting policy debate is taking place in Paris. On one side is an international bureaucracy that opposes tax competition. This organization wants to hinder the flow of jobs and capital from high-tax nations to low-tax jurisdictions. It endorses...
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The Constitution Europe Needs
Last month, representatives from Eastern European nations -- primarily EU accession countries -- met in Bratislava to discuss economic growth issues. The conference on "Economic Reforms for Europe" was sponsored by Slovakia's Institute for Economic and Social Refo
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Avoid This STD!
High-tax nations like France and Germany hope fellow members of the European Union will vote this June to approve a directive governing the taxation of interest payments. This savings tax directive (STD) is designed to slow the flight of...
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The Real Threat from the East
Many Western Europeans are increasingly nervous about the imminent expansion of the European Union. While politeness usually prevents it from being phrased in these terms, it sometimes seems as if the 10 accession countries are viewed as ne'er-do-well bums...
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Europes Tax Harmonization Agenda a Threat to the High-Tech Economy
Globalization is bad news for the world's over-taxed welfare states, particularly those in Europe. Thanks to the increased mobility of capital, individuals can more easily shift their economic activity to low-tax jurisdictions. Such tax competition liberalizes the
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