Centre pour la concurrence fiscale, analyse fiscale et observatoire de la fiscalité.

News

  • Destructive Overreach

    The U.S. government has no business going after bankers in Switzerland who have not committed felonies in the U.S.

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  • 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.

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  • Strong Swiss support for banking confidentiality

    Bank-client confidentiality is supported by 81%, with 79% regarding it as worth protecting in the face of international pressure.

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  • Heavenly Tax Havens

    The German government's purchase of data stolen from a Liechtenstein bank has reinvigorated longstanding debates about privacy, law enforcement and international relations.

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  • 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.

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Publications

  • 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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  • 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.

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