The Global Flat Tax Revolution: Lessons for Policy Makers

by CF&P | Feb 1, 2008 | CF&P Foundation Prosperitas Studies, Publications

[PDF Version] February 2008, Vol. VIII, Issue I The Global Flat Tax Revolution: Lessons for Policy Makers Thanks largely to tax competition, governments are dramatically improving tax policy. Over the past 30 years, tax rates on productive activity have been sharply...

Labour Supply and Marginal Tax Rates: A case study of Belgium, France, Italy, the Netherlands, the United Kingdom and the United States of America

by CF&P | Sep 27, 2007 | CF&P Foundation Prosperitas Studies, Publications

November 2007, Vol. VII, Issue VI Labour Supply and Marginal Tax Rates: A case study of Belgium, France, Italy, the Netherlands, the United Kingdom and the United States of America By A.J. de Bruin Note: Because of the size of this report, it is only available in its...

The Iceland Tax System: Key features and Lessons for Policy Makers

by CF&P | Apr 9, 2007 | CF&P Foundation Prosperitas Studies, Publications

[PDF Version] April 2007, Vol. VII, Issue V The Iceland Tax System: Key features and lessons for Policy Makers Iceland’s economic renaissance is an impressive story. With lower tax rates leading the way, significant reforms have liberalized the economy, spurring...

Making Section 911 Universal is Good Economic Policy and Good Tax Policy

by CF&P | Jun 20, 2006 | CF&P Foundation Prosperitas Studies, Publications

June 2006, Vol. VI, Issue V Making Section 911 Universal is Good Economic Policy and Good Tax Policy By Yesim Yilmaz Introduction America is one of the few nations to tax citizens who live and work abroad. Indeed, no other industrialized nation imposes a second layer...

Territorial Taxation for Overseas Americans: Section 911 Should Be Unlimited, Not Curtailed

by CF&P | May 25, 2005 | CF&P Foundation Prosperitas Studies, Publications

May 2005, Vol. V, Issue I Territorial Taxation for Overseas Americans: Section 911 Should Be Unlimited, Not Curtailed The United States is among the tiny handful of nations that imposes double-taxation on the labor income that individuals earn in other nations –...

Who Writes the Law: Congress or the IRS?

by CF&P | Feb 15, 2003 | CF&P Foundation Prosperitas Studies, Publications

[PDF Version] February 2003, Vol. III, Issue I Who Writes the Law: Congress or the IRS? The Internal Revenue Service has proposed a regulation (133254-02) that would require U.S. financial institutions to report bank deposit interest paid to certain nonresident...