Current Affairs
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Attack on the Free
Under the Obama administration, the United States has become the biggest single financial imperialist and oppressor of global economic freedom.
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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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FATCA Undermines Cross-Border Economic Activity
The U.S. Foreign Account Tax Compliance Act (FATCA) has created a giant nightmare for all sorts of people and firms — including international financial institutions that may now decide that it's no longer worth the trouble to invest in America.
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The CCCTB: An instance of the EU's Icarus Complex?
The EU is flying perilously close to the Sun in matters financial, but unfortunately this pattern seems to repeat itself in other areas as well.
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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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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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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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Why Tax Havens Are a Blessing
An update on the European countries' and international bureaucrats' crusade against tax havens.
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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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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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Halting global tax tyranny
Should the U.N. be able to tax you? Over the last several years, officials at the U.N. and other international organizations have been hatching schemes to directly tax the world's people.
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Best for Business
Which countries do you think have the best business environments?