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The Moral Case for Tax Havens

The Moral Case for Tax Havens

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Published by Liberales Institut
International institutions like the OECD or the EU are increasingly impatient about so-called “tax havens” and ask for concerted political action against them. In his provocation study Daniel Mitchell (Heritage Foundation, Washington) not only argues that tax havens are a necessary pre-condition for genuine tax competition. He also argues that they are safeguards for the individual rights of those who are persecuted by dictatorial regimes all around the globe. (Daniel J. Mitchell, 2006)
International institutions like the OECD or the EU are increasingly impatient about so-called “tax havens” and ask for concerted political action against them. In his provocation study Daniel Mitchell (Heritage Foundation, Washington) not only argues that tax havens are a necessary pre-condition for genuine tax competition. He also argues that they are safeguards for the individual rights of those who are persecuted by dictatorial regimes all around the globe. (Daniel J. Mitchell, 2006)

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Published by: Liberales Institut on Jan 26, 2010
Copyright:Attribution Non-commercial

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09/02/2010

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Daniel J. Mitchell
The Moral Case for Tax Havens
 
Imprint:Published byThe Liberal Institute of theFriedrich Naumann FoundationTruman HouseKarl-Marx-Straße 2D–14482 PotsdamPhone +49
 
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16libinst@fnst.orgwww.libinst.deProductionCOMDOK GmbHOffice BerlinReinhardtstraße 16D–10117 BerlinPrinted byESM Satz und Grafik GmbHWilhelminenhofstraße 83-85D–12459 BerlinFirst Edition 2006
 
 
The Moral Case for Tax Havens
 
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The Moral Case for Tax Havens
Daniel J. Mitchell
Paper presented at the colloquium
”Perspectives on International Tax competition”
organisedby the Liberal Institute of the Friedrich-Naumann-Stiftung,Potsdam 3. December 2005.

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