Daniel J. Mitchell

One year ago, I looked at the worst policy developments of 2012.

I had some very good (or should I say bad?) options for that award, including the Supreme Court’s Obamacare decision, the IRS’s lawless decision to make American banks act as tax collectors for foreign governments, Japan’shigher VAT tax, the California vote for a class-warfare tax hike, and France’s 75 percent income tax rate.

I ultimately decided, perhaps for selfishly sentimental reasons, that the worst development was repeal of the flat tax in Slovakia and the Czech Republic.

We’re going to do the same exercise this year, but the glass is going to be half full. Not only will we look at the worst policy developments of 2013, but we’ll also list the best policy developments of the year.

And because I try to be optimistic, we’ll start with the good news.


Daniel J. Mitchell

Daniel J. Mitchell is a top expert on tax reform and supply-side tax policy at the Cato Institute.
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