by CF&P | Apr 22, 2014 | News, Prosperity Updates
Tax Competition News U.S. Ranks 94th of 100 Tax Systems The Tax Attractiveness Index has given the U.S. tax code poor marks. Robert W. Wood, writing in Forbes, blames America’s uncompetitive tax system for corporate tax avoidance....
by CF&P | Apr 15, 2014 | News, Prosperity Updates
Tax Competition News New OECD Rules Threaten Competition CF&P’s Brian Garst writes in Cayman Financial Review on the downsides of new OECD rules. Under the guise of reducing tax evasion, international tax collectors are dismantling tax competition and...
by Dan Mitchell | Apr 13, 2014 | Blogs, Tax Competition, Tax Havens, Taxation
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...
by Brian Garst | Apr 8, 2014 | Opinion and Commentary
This article appeared in Cayman Financial Review, Second Quarter 2014, Issue 35. The Organization for Economic Cooperation and Development (OECD) claims that new rules in its recently published Common Reporting Standard for Automatic Exchange of Financial Account...
by Dan Mitchell | Mar 26, 2014 | Blogs, Tax Competition, Taxation
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...
