The Center for Tax Competition researches the impact of strong tax competition and the preservation of financial privacy on individual freedom and property.

Daniel J. Mitchell

  • 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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  • Why Tax Havens Are a Blessing

    An update on the European countries' and international bureaucrats' crusade against tax havens.

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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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