Thursday, December 7, 2023

244 Daniel J. Mitchell
Senior Fellow - The Cato Institute

Daniel J. Mitchell, an economist and senior fellow at the Cato Institute, Washington DC, is one of the foremost thought leaders on issues of global tax competitiveness, and has been to the forefront of debate on the taxation of financial centers, tax havens, and on the OECD's policies regarding the taxation of financial centres. In the world of financial centres he is probably the most influential advocate of the efficacy of low taxation in the competiitive package of financial centres, be it corporation tax, special taxes on financial companies, and income taxes.

He has argued in many fora including regular appearances on network and cable television in the US for global tax competition, as a positive markets process that has the benefit of setting global benchmarks for the appropriate level of taxation that individual jurisdictions are capable of levying.

Mitchell is also an strong advocate of a flat tax in the US and generally. Prior to joining Cato, he was a senior fellow with The Heritage Foundation, and an economist for Senator Bob Packwood and the US Senate Finance Committee. He also served on the 1988 Bush/Quayle transition team and was Director of Tax and Budget Policy for Citizens for a Sound Economy.