by Dan Mitchell | Apr 26, 2013 | Blogs, Economics, Tax Competition, Tax Havens, Taxation
Since I just left Monaco and am now in Geneva, this is an appropriate time to extol the virtues of so-called tax havens. But I don’t merely say nice things about low-tax jurisdictions when I’m in friendly environments. I believe in swinging my sword in the...
by Dan Mitchell | Mar 25, 2013 | Blogs, Economics, Tax Competition, Tax Harmonization, Tax Havens, Taxation
I’ve been very critical of the Organization for Economic Cooperation and Development. Most recently, I criticized the Paris-based bureaucracy for making the rather remarkable assertion that a value-added tax would boost growth and employment. But that’s just the tip...
by Brian Garst | Mar 8, 2013 | Blogs, Tax Competition, Taxation
Thanks to tax competition and beginning with the cuts under Reagan and Thatcher, global tax rates have declined over the last several decades. In order to remain economically competitive, politicians have had to refrain from the excessive fleecing of taxpayers and...
by Andrew F. Quinlan | Mar 8, 2013 | Opinion and Commentary
This article appeared in Forbes on March 8, 2013. Bureaucrats at the Paris-based Organization for Economic Cooperation and Development (OECD) recently conjured a problem to justify a new assault on tax competition. In a recent report titled, “Addressing Base Erosion...
by Andrew F. Quinlan | Feb 27, 2013 | Blogs, Tax Competition, Taxation
The bureaucrats at the Organization for Economic Cooperation and Development (OECD) recently conjured a new problem to justify yet another assault on tax competition. Beholden to the interests of high-tax European welfare nations, the OECD has repeatedly sought,...
