Attack on the Free
Under the Obama administration, the United States has become the biggest single financial imperialist and oppressor of global economic freedom.
Individual Rights and the Fight Against “Tax Evasion”
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.
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.
The CCCTB: An instance of the EU's Icarus Complex?
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.
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.