The Center for Tax Competition researches the impact of strong tax competition and the preservation of financial privacy on individual freedom and property.

Financial privacy

  • 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.

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  • Learning from What Works

    The Swiss and other lower-tax states provide the necessary competition to keep the high-tax states from totally oppressing their citizens.

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  • Tax burden and individual rights in the OECD: an international comparison

    High-tax governments should end their fight against tax competition and "tax havens" and address their own failings.

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  • In Defense of Tax Havens

    Tax protectionism should be rejected because it is at least as destructive to economic growth and job creation as are tariffs on goods and services.

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  • Banking confidentiality: a moral imperative

    Banking confidentiality is moral because it is a consequence of a right to privacy that goes without saying in other fields.

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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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  • 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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  • 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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