Tax Competition – Center for Freedom and Prosperity

To put it mildly, I’m not a fan of the so-called Tax Justice Network. In a moment of typical understatement, I referred to the U.K.-based group as “…a bunch of crazy Euro-socialists.” And to give you an idea of why I don’t like them, here’s some of what I wrote about them two years ago. …the Tax Justice Network [is] […]

New OECD Rules Strike at the Foundation of Tax Competition

Posted on April 8, 2014

This article appeared in Cayman Financial Review.

From France to New Jersey, High Tax Rates and Class Warfare Are Economic Poison

Posted on March 26, 2014

Back in the 1980s and 1990s, there was a widespread consensus that high tax rates were economically misguided. Many Democrats, for instance, supported the 1986 Tax Reform Act that lowered the top tax rate from 50 percent to 28 percent (albeit offset by increased double taxation and more punitive depreciation rules). And even in the 1990s, many on […]

The Foreign Account Tax Compliance Act Will Fail To Curb Tax Evasion

Posted on March 16, 2014

This article appeared in Forbes.

Message from the Political Class: All Your Money Belongs to Us

Posted on February 14, 2014

What’s the defining characteristic of our political masters? Going all the way back to when they ran for student council in 6th grade, is it a craven desire to say or do anything to get elected? Is it the corrupt compulsion to trade earmarks, loopholes, and favors in exchange for campaign cash? Or is it […]