Ressources
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Individual Rights and the Fight Against “Tax Evasion”
December 2011
The emergence of a global government cartel without any restrictions to tax and spend their citizens' wealth would lead to a world that is less free and less prosperous.
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FATCA Undermines Cross-Border Economic Activity
July 2011
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.
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The CCCTB: An instance of the EU's Icarus Complex?
June 2011
The EU is flying perilously close to the Sun in matters financial, but unfortunately this pattern seems to repeat itself in other areas as well.
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Tax Competition: A Blessing
January 2011
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.
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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.