Tax Competition

International tax competition is good for both taxpayers and governments. Tax competition forces politicians to be more responsible, pushes tax rates down and allows people to enjoy more of the money they earn.

Additional Resources:

CF&P’s Facts about Tax Competition
Center for Tax Competition
International Tax Competition, from the Cato Institute
Allister Heath, “States no longer monopolise citizens,” City A.M., February 18th, 2011.
Aparna Mathur, “Race to the Top of the Laffer Curve,” The American, February 16, 2011.
Kevin A. Hassett & Aparna Mathur, “Report Card on Effective Corporate Tax Rates: United States Get an F,” Tax Policy Outlook, February 2011, American Enterprise Institute.
“Offshore Financial Centers: Bane or Benefit?” Press Release, American Enterprise Institute, May 2010.
Daniel J. Mitchell, “The Economics of Tax Competition: Harmonization vs. Liberalization,” Briefing Paper, Adam Smith Institute, November 2009.
Richard Teather, “Tax Competition: How Tax Havens Help the Poor,” Briefing Paper, Adam Smith Institute, November 2009.
“The Case for Tax Competition, Fiscal Sovereignty, and Financial Privacy,” A Special Tax Competition Conference, October 20, 2009.
Dan Mitchell, “In Praise of Tax Havens,” The Freeman, July/August 2009.
Richard Rahn, “In Defense of Tax Havens,” Wall Street Journal, March 18, 2009.
Richard Teather, “The Benefits of Tax Competition,” Institute of Economics Affairs, December 20, 2005.
“Is Tax Competition Bad?” Centre for European Reform, August/September 2004.
Richard W. Rahn & Veronique de Rugy, “Threats to Financial Privacy and Tax Competition,” Policy Analysis No. 491, Cato Institute October 2, 2003.
Chris Edwards & Veronique de Rugy, “International Tax Competition: A 21st-Century Restrain on Government,” Cato Institute, Policy Analysis No. 431, April 12, 2002
Dan Mitchell, “An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy,” Heritage Foundation, September 18, 2000.

Center for Freedom and Prosperity Condemns New OECD Assault on Tax Competition and Fiscal Sovereignty

February 20, 2013

With the release of a new paper on “Addressing Base Erosion and Profit Shifting,” the Organization for Economic Cooperation and Development (OECD) seeks to undermine global commerce by giving high-tax nations the right to tax business income earned in low-tax jurisdictions. The Center for Freedom and Prosperity strongly opposes this new OECD scheme.

Tax Havens: Myths vs. Facts

December 1, 2008

The Center for Freedom and Prosperity Foundation has produced videos showing the economic and moral benefits of so-called tax havens. This final video in the three-part series addresses some of the most common myths put forth by politicians from high-tax nations. Using academic research and data from international organizations, the video shows that the most common attacks made against low-tax jurisdictions are empty demagoguery.