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.

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...

Tax Competition: Harmful to Whom?

The Organisation for Economic Co-operation and Development (OECD), a Paris-based institution with 29 member nations from the industrialized world, has launched a project seeking the elimination of "harmful tax competition."In a report titled "Towards Global Tax...

How Washington Should Respond to Instability in Zimbabwe

Zimbabwe's President Robert Mugabe, a member of the Zimbabwe African National Union-Patriotic Front, has led his country to the brink of implosion. His policies flout freedom and the rule of law and have ruined a once-healthy economy. Washington should urge Mugabe to...

Tax Cuts: Now More Than Ever

President-elect George W. Bush is being advised by his political foes to abandon tax cuts. This step, they tell him, is the only way to heal the wounds caused by weeks of legal wrangling and partisan rhetoric. Yet abandoning tax cuts would be a big mistake, both...

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