The Center for Tax Competition researches the impact of strong tax competition and the preservation of financial privacy on individual freedom and property.

Current Affairs

  • Why tax havens should be applauded, not persecuted

    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

    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

    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

    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

    Banking confidentiality is moral because it is a consequence of a right to privacy that goes without saying in other fields.

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Research

  • 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.

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