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


  • 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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  • 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.

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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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  • Why Tax Havens Are a Blessing

    An update on the European countries' and international bureaucrats' crusade against tax havens.

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  • The Case Against “Tax Harmonisation”: The OECD and EU Initiatives

    Tax competition is a powerful instrument to prevent excessive taxation.

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