January 16

The Janus Face of US Tax Policy

The U.S. government has long had two minds on tax competition. Politicians routinely complain about so-called tax havens and support the bullying of smaller, low-tax jurisdictions. It seems that enforcement-über-alles is the rallying cry, with no thought for international comity, cost-benefit analysis, or pro-growth tax policy. At the same time, the U.S. is the biggest tax haven in the world and is very dependent on a steady stream of foreign investment. As a general rule, non-resident for...


- Letter to Treasury Secretary Lew from Congressman Bill Posey

- Letter to Treasury Secretary Geithner from Senators Rand Paul, Jim DeMint, Mike Lee, and Saxby Chambliss