Sam Bowman

Sam Bowman is Research Director at the Adam Smith Institute. He writes on immigration, Bleeding Heart Libertarianism, and complexity in public policy.

Abandon hope all ye who enter this immigration debate

Written by | Monday 25 March 2013

Immigration is good for us.

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Budget 2013: The good, the bad and the ugly

Written by | Wednesday 20 March 2013

It’s not saying much, but this was George Osborne’s best budget yet. These tax cuts are long overdue, though they are not significant enough to solve Britain’s growth problem. Cutting taxes for businesses will stimulate investment and job creation, and reducing the tax burden for low- and middle-income earners will make life easier for them.

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The Keynesian case against the minimum wage

Written by | Thursday 14 March 2013

Bryan Caplan lists a few reasons to be sceptical about the Card & Krueger study that purportedly shows no unemployment effect from minimum wages. His overall point is that, beyond traditional labour economics, there is quite a lot of empirical evidence to show that minimum wages create unemployment. My favourite point:

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The truth is, we have no idea how much money bankers deserve

Written by | Tuesday 5 March 2013

The daffodils are out and the annual uproar at bankers' bonuses is upon us. The EU’s bonus cap is a well-timed, predictably silly play to the gallery, but we shouldn't assume that our own banking rules are much more sensible.

Any rules about what private firms pay their employees are, of course, absurd. Aside from the base illiberalism of interfering in people’s privacy, there is the practical problem that a cap on pay would drive bankers abroad. Imagine if there was a cap on footballers’ pay – within a year, the Swiss Premier League would be world class.

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How Patent Trolls Kill Innovation

Written by | Monday 4 March 2013

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The 10p rate is a flawed tax cut, but a tax cut nonetheless

Written by | Thursday 14 February 2013

Robert Halfon MP’s campaign to reintroduce the 10p tax now appears to have been a success. After David Cameron’s hint that it would be introduced in the next budget and Ed Miliband’s announcement today that Labour would reintroduce it after the election, it seems inevitable that it will be a part of the next budget.

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Racial inequality in the US criminal justice system

Written by | Wednesday 6 February 2013

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More tangle for the tax thicket

Written by | Tuesday 29 January 2013

A Taxpayers’ Alliance report released today finds that the government has raised taxes 299 times since May 2010, and only cut taxes 119 times.

I’m not surprised about the direction of changes to the tax code, but the sheer number of tax increases is really quite amazing. Eight years ago, George Osborne said he was in favour of “simpler and flatter taxes”. I’m not sure what happened to that.

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The EU's tariffs are daylight robbery

Written by | Thursday 24 January 2013

One attractive aspect of an EU exit would be the exit of the Common External Tariff. As Daniel Hannan has pointed out, the Single Market is more like a customs union than a free trade bloc. All goods coming into Britain from outside the EU are subject to tariffs, designed to protect European industries from cheaper competition.

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Privatize marriage

Written by | Tuesday 22 January 2013

I've written for PoliticsHome today about why the whole debate over same-sex marriage misses the point. Why are we even having a discussion about which groups of people should be allowed to 'marry' others, I ask, when marriage has historically been a private institution that had nothing to do with the state? 

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