The United Nations (UN) recently issued a report attacking tax competition and fiscal sovereignty. There are four main recommendations in the report - an international tax organization,
global taxes, emigrant taxation, and a back-door form of tax harmonization (information exchange). Every one of these initiatives would undermine individual liberty and encourage statist economic policy. Like the
Organization for Economic Cooperation and Development (OECD) and the European Union (EU), both of which are pursuing similar agendas, the UN seeks to prop up inefficient welfare states by making it difficult for
taxpayers to escape oppressive tax systems. Leaders of all low-tax nations, particularly the United States, should block the UN's radical scheme.
CF&P Foundation's Study
August 2001; Prosperitas Vol. I, Issue II; United Nations Seeks Global Tax Authority; by Daniel J. Mitchell of the Heritage Foundation
Dan Mitchell's Op-ed
August 21, 2001, The Washington Times, A one-world taxing authority?
The Prosperity Institute's Study
July 2001, The U.N. High Level Panel on Financing for Development Recommends Making Orwell's Big
Brother Real; By David R. Burton of the Prosperity Institute
Bruce Zagaris' Report
July 2001, U.N. Report Calls for New Spirituality: The Creation of Two Organizations to Aid
International Tax Enforcement, by Bruce Zagaris, partner, Berliner Corcoran & Rowe, Washington, DC
Link to UN Report: