At the risk of understatement, I represented a minority viewpoint in the documentary. Most of the people interviewed had a negative view of tax competition, considering it to be (as suggested by the title) a “race to the bottom.”
For purposes of today’s column, though, I want to focus on the narrower issue of the relationship between corporate tax rates and corporate tax revenue.
In the above video, I asserted that lower rates did not result in lower revenue. Indeed, I even made the bold statement that revenues increased.
Fortunately, I don’t need to do…
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