Many overly aggressive tax compliance and enforcement initiatives have been undertaken in recent years.
Political and Economic Risks of a Destination-Based Cash Flow Tax
The Policy Brief considers the political and economic outcomes of the border-adjustable corporate tax proposed in the Ryan-Brady blueprint.
Making Sense of BEPS: The Latest OECD Assault on Tax Competition
This White Paper finds BEPS a continuation of the OECD’s war on tax competition, and a threat to taxpayer privacy and the global economy.
The Radical Agenda of Anti-Tax Competition Forces
Opponents of tax competition have long argued that the need to combat tax evasion justified aggressive and counter-productive policies designed to eviscerate tax competition, financial privacy, and fiscal sovereignty.
OECD Subsidies Are Against U.S. Interests
Funding of the OECD should be cutoff until such time as the organization ends its campaign against low-tax jurisdictions and the principles of limited government.
An Update on the OECD’s Campaign Against Tax Competition, Fiscal Sovereignty, and Financial Privacy
The Paris-based Organization for Economic Cooperation and Development has an ongoing project to prop up Europe’s inefficient welfare states by attacking tax competition in hopes of enabling governments to impose heavier tax burdens. This project received a boost when th…
What happens after <strike>Cabo</strike> Mexico City?
Last week’s Organization for Economic Cooperation and Development (OECD) Global Tax Forum featured an unusual beginning as a looming hurricane in the Pacific forced the event from Cabo to Mexico City. This created special challenges for the Center for Freedom and Prosp…
Protecting Good Tax Policy
The past several months have witnessed an unfortunate setback in the fight for good tax policy. Bolstered by a shift in the U.S. position from benign neglect to active support, anti-tax competition ideologues have won a somewhat significant victory. Low-tax jurisdiction…