Research
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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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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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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.