Ressources
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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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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 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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The Case Against “Tax Harmonisation”: The OECD and EU Initiatives
2007
Tax competition is a powerful instrument to prevent excessive taxation.
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The Threat of Fiscal Harmonization
2007
Taxation is often the key element in shaping and reshaping political regimes.
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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.
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Halting global tax tyranny
July 2006
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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From Taxation to Justice
2006
Can taxes be just? If yes, which tax system would it be? If no, what are the alternatives? This award-winning essay provides a far-reaching, critical analysis on the controversial issue of taxation and justice.
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Best for Business
October 2005
Which countries do you think have the best business environments?
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The Benefits of Tax Competition
2005
Richard Teather addresses the economic arguments that are used to support attacks on tax competition and shows how unsound they are.