Systèmes d'imposition
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Learning from What Works
April 2010
The Swiss and other lower-tax states provide the necessary competition to keep the high-tax states from totally oppressing their citizens.
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De l'équité de l'imposition proportionnelle
mars 2010
La défense de l'imposition proportionnelle, préférable à l'impôt progressif discriminatoire, s'apparente à celle de la liberté.
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From Taxation to Justice
2006
Can taxes be just? If yes, which tax system would it be? If no, what are the alternatives? This award-winning essay provides a far-reaching, critical analysis on the controversial issue of taxation and justice.