Attack on the Free
Under the Obama administration, the United States has become the biggest single financial imperialist and oppressor of global economic freedom.
Les droits individuels et le combat contre «l'évasion fiscale»
ÉTUDE. Dans une société humaniste, la respect de la sphère privée doit avoir la précédence sur les prérogatives fiscales excessives des États.
FATCA Undermines Cross-Border Economic Activity
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.
Tax Competition: A Blessing
Tax «harmonization» or standardization is often presented as an alternative to the diversity of tax systems. This paper reviews the evidence and finds that the costs of «harmonization» could be unexpectedly high.
Learning from What Works
The Swiss and other lower-tax states provide the necessary competition to keep the high-tax states from totally oppressing their citizens.
In Defense of Tax Havens
Tax protectionism should be rejected because it is at least as destructive to economic growth and job creation as are tariffs on goods and services.
The Use and Abuse of Taxes and Tax Havens
States, taken as a class, are morally in no position to accuse the Liechtensteins of this world of immorality and of not playing the game.
Halting global tax tyranny
Should the U.N. be able to tax you? Over the last several years, officials at the U.N. and other international organizations have been hatching schemes to directly tax the world's people.
From Taxation to Justice
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.
Best for Business
Which countries do you think have the best business environments?
The Benefits of Tax Competition
Richard Teather addresses the economic arguments that are used to support attacks on tax competition and shows how unsound they are.