Ressources
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Individual Rights and the Fight Against “Tax Evasion”
December 2011
The emergence of a global government cartel without any restrictions to tax and spend their citizens' wealth would lead to a world that is less free and less prosperous.
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L'antériorité du principe de territorialité
Août 2011
La lutte des grands États contre les petits États au titre des paradis fiscaux se mène au détriment de tous. Elle se révélera à terme comme un jeu à sommes négatives.
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FATCA Undermines Cross-Border Economic Activity
July 2011
The U.S. Foreign Account Tax Compliance Act (FATCA) has created a giant nightmare for all sorts of people and firms — including international financial institutions that may now decide that it's no longer worth the trouble to invest in America.
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The CCCTB: An instance of the EU's Icarus Complex?
June 2011
The EU is flying perilously close to the Sun in matters financial, but unfortunately this pattern seems to repeat itself in other areas as well.
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La fausse bonne idée de l'impôt sur les successions
Mars 2011
Spolier les «riches» n'est pas une issue au financement des rentes de la prévoyance vieillesse.