EU
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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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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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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.