Switzerland
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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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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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Best for Business
October 2005
Which countries do you think have the best business environments?