by Andrew F. Quinlan | Aug 14, 2015 | Blogs
FIFA officials were hit with indictments earlier this year stemming from allegations of corruption and bribery. Now, Panama is rightly outraged after what has widely been acknowledged as shoddy officiating cost their team a match against Mexico in last month’s...
by Dan Mitchell | Jun 23, 2015 | Blogs, Europe, Tax Competition, Tax Harmonization, Tax Havens, Taxation
Europe is suffering from economic stagnation caused in part by excessive fiscal burdens. So what are European policy makers doing to address this problem? If you think the answer might have something to do with a shift to responsible fiscal policy, you obviously have...
by Dan Mitchell | Nov 22, 2014 | Blogs, Tax Competition, Tax Harmonization, Taxation
Tax competition is a very important tool for constraining the greed of the political class. Simply stated, politicians are less likely to impose bad tax policy if they are afraid that jobs and investment (and accompanying tax revenue) willmove to jurisdictions with...
by Brian Garst | Oct 22, 2014 | Opinion and Commentary
This article appeared in Thomson Reuters Accelus on October 13, 2014. A key component in the implementation of the United States’ massive financial dragnet, the Foreign Account Tax Compliance Act (FATCA), was the promise of reciprocal information sharing...
by Andrew F. Quinlan | Oct 21, 2013 | Opinion and Commentary
This article appeared in La Prensa (in Spanish) on October 21, 2013. The United States and other members of the Organization for Economic Cooperation and Development (OECD) have engaged for years in a hypocritical campaign to punish low-tax jurisdictions for adopting...