OECD
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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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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 Case Against “Tax Harmonisation”: The OECD and EU Initiatives
2007
Tax competition is a powerful instrument to prevent excessive taxation.