Richard Teather sets out the enormous benefits that flow from tax competition.
The book begins with a primer on international taxation and then shows why the arguments used by government to justify the prevention of tax competition are fallacious. The book demonstrates the enormous benefits that come from tax competition and outlines the current threats to tax competition from the EU and the OECD.
This monograph is an essential read for all with an interest in tax policy as well as for anybody who is concerned about cartels of powerful governments undermining economic freedom and prosperity through the use of anti-competitive tax policies.
2005, Hobart Papers 153, ISBN 0 255 36569 1, 167pp, PB
Living With Leviathan by David B Smith
Euthansia for Death Duties by Barry Bracewell-Milnes