The pandemic prompted people to move, accelerating migration to low-tax states. In recent years, states have been emphasizing tax relief to their benefit. High-tax states should take note of the…
Patrick Gleason of Americans for Tax Reform highlights what could be South Carolina’s forthcoming tax advantage. Our neighboring state of South Carolina has proposed a plan that would replace the state’s current graduated income…
Tom Spencer writes at National Review Online about a particularly bad tax idea: the global minimum tax. Over the past 30 years, corporate-tax rates have fallen across the developed world.…
Dan Mitchell writes at the International Liberty blog about the economic role of oft-maligned tax havens. Both sides agree that lower rates and less double taxation will produce more growth…
Lawson Bader of the Competitive Enterprise Institute devotes a Human Events column to problems associated with the so-called federal Marketplace Fairness Act. The MFA undermines state sovereignty. Empowering a state…
Thomas Donlan explains in his latest Barron’s editorial commentary why he’s leery of government proposals to pursue profits American-based companies have earned in Ireland. Ireland was for many years the…
If you read Bloomberg Businessweek‘s recent reporting on state efforts to target corporate tax havens, you might want to balance that presentation with some alternative viewpoints … including those of…
View in your browser. Last month, the US Senate held a committee hearing on offshore tax evasion and published a report stating that foreign tax havens have cost the U.S.…
At the Locke Foundation, we talk a lot about how high tax rates can hurt a state’s economy by driving away new businesses or making it more difficult for existing…
Texas Gov. Rick Perry isn’t shy about trying to draw businesses to his state by actively competing for them in high-tax states like New York and California. Perry touts that…
The latest Money magazine lists Durham among five ?college towns? designated among the best places to retire. While it?s good news that the Bull City made the list, it?s bad…
This week’s Carolina Journal Online Friday interview features a conversation about tax competition with Tax Foundation President Scott Hodge. Donna Martinez’s guest Daily Journal discusses the gap between a four-year…