The current tax system taxes corporate income twice. This double taxation has a pronounced negative economic impact, particularly on wages. It distorts the economy and harms productivity. The double taxation of corporate income is also inconsistent with competing concepts of proper income...

The Protocol amending the Multilateral Convention on Mutual Administrative Assistance in Tax Matters will lead to substantially more transnational identity theft, crime, industrial espionage, financial fraud, and the suppression of political opponents and religious or ethnic minorities by...