Winners of corporate tax competition, how the U.S. tax codes holds us back, the latest data on the superiority of economic freedom, and much more.

Big news in the fight against FATCA, consequences from the uncompetitive U.S. corporate tax code, and much more.

Perhaps there is an occasional exception, but when someone in a public policy debate mentions a “race to the bottom,” they always seem to favor bigger government and punitive taxation. Here are a few examples: The Organization for Economic Cooperation and Development, a bureaucracy based in Paris, wants to rewrite international tax norms for business income because […]

If you’re a regular reader, you already know I’m a big supporter of tax competition and tax havens. Here’s the premise: Politicians almost always are focused on their next election and this encourages them to pursue policies that are designed to maximize votes and power within that short time horizon. Unfortunately, this often results in very short-sighted […]

Paying for bad economic advice from IO’s, EU pushing tax harmonization, and corporate views of what makes a good tax code.

This article appeared in La Estrella de Panama.

Poor marks for the U.S. tax code, bad anti-“tax haven” legislation in Maine, and tax competition lessons for European nations.

The failure of anti-money laundering laws, the importance of tax competition, and problems with the Foreign Account Tax Compliance Act.

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] […]

This article appeared in Cayman Financial Review.