EU
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Tax burden and individual rights in the OECD: an international comparison
June 2009
High-tax governments should end their fight against tax competition and "tax havens" and address their own failings.
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Why Tax Havens Are a Blessing
January 2009
An update on the European countries' and international bureaucrats' crusade against tax havens.
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The Use and Abuse of Taxes and Tax Havens
April 2008
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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The Case Against “Tax Harmonisation”: The OECD and EU Initiatives
2007
Tax competition is a powerful instrument to prevent excessive taxation.
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The Threat of Fiscal Harmonization
2007
Taxation is often the key element in shaping and reshaping political regimes.
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Heavenly Tax Havens
February 2008
The German government's purchase of data stolen from a Liechtenstein bank has reinvigorated longstanding debates about privacy, law enforcement and international relations.