Financial privacy
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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.
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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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In Defense of Tax Havens
March 2009
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
February 2009
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
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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Fighting over preserves
March 2008
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
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.