Current Affairs
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Why tax havens should be applauded, not persecuted
23 March 2009
Dan Mitchell's recent speech to policy makers, journalists, and diplomats on Capitol Hill explains why tax havens should be applauded, not persecuted.
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In Defense of Tax Havens
18 March 2009
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.
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A dark day for freedom
13 March 2009
The adoption of the OECD standard on administrative assistance in fiscal matters is a regrettable step.
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Switzerland Should Stiff-Arm the IRS
2 March 2009
If the IRS prevails in this battle, it will be terrible news for people in all nations.
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Banking confidentiality: a moral imperative
26 February 2009
Banking confidentiality is moral because it is a consequence of a right to privacy that goes without saying in other fields.
Research
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Tax burden and individual rights in the OECD: an international comparison
High-tax governments should end their fight against tax competition and "tax havens" and address their own failings.
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Fighting over preserves
Not for the first time, a secret service has come to the aid of the fiscal authorities, applying its special personnel, financial and technical abilities in order to enhance the taxgatherers' clout.
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The Case Against “Tax Harmonisation”: The OECD and EU Initiatives
Tax competition is a powerful instrument to prevent excessive taxation.
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The Threat of Fiscal Harmonization
Taxation is often the key element in shaping and reshaping political regimes.
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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.