Coalition for Tax Competition
Foundation's Tax Competition Project
Board of Directors
Former Research Fellow and Staff
The Center for Freedom and Prosperity (CF&P) is a non-profit organization created to lobby lawmakers in favor of market liberalization. The top projects of CF&P are the Coalition for Tax Competition - which
is fighting to preserve jurisdictional tax competition, fiscal sovereignty, and financial privacy and the Double Taxation Working Group, which is committed to abolishing the capital gains, dividends and death
The Center for Freedom and Prosperity Foundation is a non-profit 501(c)(3), tax-exempt educational organization affiliated with the CF&P. The immediate priority of the Foundation is to publish
studies and conduct seminars analyzing the benefits of jurisdictional tax competition, financial privacy and fiscal sovereignty. In addition, the Foundation produces analysis and reports on economic issues, briefs
lawmakers and the media on the benefits of limited government, and educates voters on the need for competitive markets. Donations to the Foundation are tax deductible.
Coalition for Tax Competition
In today's global economy, governments face pressure to reduce tax rates in order to keep investment and entrepreneurial talent from moving to lower-tax environments. This is what is known as tax competition and it
is an important check on excessive government power and control, both domestically and internationally.
High-tax nations, not surprisingly, want to stop tax competition. Working through the Organization for
Economic Co-operation and Development (OECD), these countries are seeking to dictate tax policy around the world in order to protect themselves from competition. At their behest, the OECD has launched a campaign to
shut down small low-tax regimes (the so-called tax havens), and also is trying to dictate tax policy in larger nations, including the United States, by identifying supposedly "unfair" tax policies that
attract investment from overseas.
The OECD plan is wrong. Tax competition between countries should be celebrated, not persecuted. As a Heritage Foundation paper on the issue states, tax competition
"forces politicians to be more responsible, pushing tax rates down and allowing people to enjoy more of the money they earn. Tax competition is a particularly good thing for the United States, drawing savings,
investment, and skilled labor into the economy."
The Coalition for Tax Competition (CTC) organizes opposition to the multiple threats facing taxpayers. Working with targeted governments, financial
institutions, multi-national businesses, and interested individuals, the CTC fights against proposals to undermine financial privacy and create a global tax cartel. This includes:
- Thwarting the OECD's attempt to create a cartel of high-tax nations Tax competition should be celebrated, not persecuted. High tax regimes should not be able to shield themselves from globalization.
- Protecting world commerce and open trade Discriminatory financial protectionism against low-tax nations is a bad idea and should be stopped.
- Preserving the ability of sovereign jurisdictions to determine their own tax policy High-tax nations are trying to export their tax laws to other nations, in effect trying to turn them into adjunct tax
collectors. Even more troubling, the OECD is trying to dictate tax policy in these low-tax jurisdictions.
- Resisting the Financial Action Task Force's (FATF) attack on financial privacy Laws against criminals and their proceeds are desirable, but not at the expense of Constitutional freedoms and civil liberties.
Nor should concerns about money laundering be allowed to serve as a stalking horse for tax collectors.
For more information, or to join the Coalition for Tax Competition, please contact us at firstname.lastname@example.org.
Center Freedom and Prosperity Foundation's Tax Competition Project
The Center for Freedom and Prosperity Foundation sponsors research on the subject of tax competition. The research spells out in understandable terms why tax competition is needed and why the
OECD's plan is wrong. The Foundation distributed policy papers, publishes a newsletter, releases analysis to the media, and maintains a web presence that
serves as a repository of useful information on tax competition.
Our research explains the benefits of tax competition, but also explores important related issues such as financial privacy, fiscal
sovereignty, territorial taxation, money laundering, tax evasion, and economic growth. Knowing the many demands on the time of policy makers and opinion leaders, the papers produced by the project are brief,
succinctly explaining why an issue is important and how it relates to the broader debate.
Our message is targeted to policy makers, the media, and grassroots. To educate policy makers from the legislative and executive branches, we conduct briefings, organize discussion groups,
and conduct seminars. We also will distribute our research material, along with important publications from other organizations.
Our media outreach focuses on the major newspapers, radio and television
outlets, and our products consist of editorials, media briefings, press conferences, editorial board meetings, and TV and radio interviews.
To educate the citizenry, the Foundation produces a direct mail
package. This package will be sent to tax activists and a broad base of potential supporters. The mailing will educate taxpayers on the principles of tax competition and show them ways they can get more involved in
Double Taxation Working Group
Consisting of representatives from the country's most influential free-market and taxpayer groups, the Double Taxation Working Group (DTWG) was formed as part of the Center for Freedom and Prosperity's Coalition for
Tax Competition. The Working Group opposes double taxation through capital gains, dividends and death taxes. The goals of the DTWG are to:
- Prevent the expiration of the 15% maximum capital gains and dividends tax rates at the end of 2010.
- Repeal the capital gains tax rate increase that was part of the health care bill slated to go into effect in calendar year 2013.
- Eliminate the capital gains tax on productive capital (or at minimum reduce the capital gains tax rate, through rate lowering and/or inflation indexing).
- Prevent the return of the death tax in 2011, or repeal such if necessary.
Board of Directors
John Blundell was educated at King's School, Macclesfield, and at the London School of Economics. He headed the Press, Research and Parliamentary
Liaison Office at the Federation of Small Businesses from 1977 to 1982, and was a Lambeth Borough councillor from 1978 to 1982. From 1982 to 1993 he lived in the US where he was, inter alia, president of the
Institute for Humane Studies (198891); president of the Atlas Economic Research Foundation (198791); president of the board of the Congressional Schools of Virginia (198892); and president of the Charles G. Koch
and Claude R. Lambe Charitable Foundations (199192). He assumed his duties as general director of the Institute of Economic Affairs on 1 January 1993. He also served as co-founder and chairman, from 1993 to 1997,
of the Institute for Children, Boston, MA; founder director (19913), Institute for Justice, Washington DC; international trustee (198893), The Fraser Institute, Vancouver, BC; and founder trustee of Buckeye
Institute, Dayton, OH. He is a director of Fairbridge and of the Atlas Economic Research Foundation (UK) and chairman of the executive committee of the board of Atlas Economic Research Foundation (USA). He is also a
board member of the Institute for Humane Studies at George Mason University, Fairfax, VA; of the Institute of Economic Studies (Europe) in Paris, France; and a former Board member of the Mont Pιlerin Society.
Veronique de Rugy, Ph.D.
Veronique de Rugy is a co-founder of the Center for Freedom and Prosperity and the Center for Freedom and Prosperity Foundation. Dr. de
Rugy is a senior research fellow at the Mercatus Center. She was previously a resident fellow at the American Enterprise Institute, a policy analyst at the Cato Institute, and a research fellow at the Atlas Economic
Research Foundation. Her research interests include the federal budget, homeland security, tax competition, and financial privacy issues.
Ms. de Rugy is the coauthor of Action ou Taxation, published in
Switzerland in 1996. She is currently on the board of directors of the Center for Freedom and Prosperity.
Ms. de Rugy earned a MA in economics from the University of Paris IX-Dauphine and a PhD in economics
from the University of Paris-Sorbonne. She previously directed academic programs for the Institute for Humane Studies-Europe in France.
Dan Mitchell, Ph.D.
Daniel J. Mitchell is a co-founder of the Center for Freedom and Prosperity and the Center for Freedom and Prosperity Foundation. Dr. Mitchell
serves as one of the Cato Institute's top experts on tax policy and the economy; Dr. Mitchell advocates supply-side tax cuts and fundamental tax reform. Dr. Mitchell also is the nation's leading opponent of tax
harmonization schemes developed by the Brussels-based European Union, the Paris-based Organization for Economic Cooperation and Development (OECD), and the United Nations. His September 2000 analysis of the OECD's
"harmful tax competition" initiative was the opening salvo in a campaign that ended with Treasury Secretary Paul O'Neill announcing in May 2001 that the United States could no longer support international proposals
to persecute low-tax jurisdictions. He has now turned his attention to the EU's infamous "Savings Tax Directive" and a UN proposal to undermine the sovereign right of nations to determine their own tax policy.
Dr. Mitchell is one of the nation's leading experts on tax reform and supply-side tax policy, and he knows how to explain the politics and complexities of tax policy in easy-to-understand terms. As former
Presidential candidate Steve Forbes said of Mitchell's 1996 book, The Flat Tax: Freedom, Fairness, Jobs, and Growth, "Mitchell marvelously demonstrates how the flat tax will rip away the principal source of
political pollution in Washington." In addition to tax policy, Dr. Mitchell is a trenchant observer of economic developments and an expert on Social Security privatization - particularly the fiscal policy impact of
reform and what the US can learn from other nations that have created personal retirement accounts.
Dr. Mitchell's by-line can be found in such national publications as the Wall Street Journal, New York
Times, Investor's Business Daily, and Washington Times. He is a frequent guest on radio and television and a popular speaker on the lecture circuit. Dr. Mitchell holds a Ph.D. in Economics from George Mason
University and master's and bachelor's degrees in economics from the University of Georgia. Prior to joining Cato, Mitchell was a senior fellow with The Heritage Foundation, and an economist for Senator Bob Packwood
and the Senate Finance Committee.. He also served on the 1988 Bush/Quayle transition team and was Director of Tax and Budget Policy for Citizens for a Sound Economy.
Andrew F. Quinlan
Andrew F. Quinlan is the President and co-founder of the Center for Freedom and Prosperity and the Center for Freedom and Prosperity
Foundation. CF&P is the leading voice in the international fight for tax competition, financial privacy, and fiscal sovereignty. In just four-years of existence, CF&P has dramatically altered how policy
makers view tax competition between nations. Prior to the CF&P's involvement, tax competition was viewed as "harmful." Many policy makers now understand that tax competition is a liberalizing force in
the world economy.
Mr. Quinlan has briefed more than 300 Capitol Hill offices on the benefits of tax competition and has educated key Bush Administration staff from the White House and several cabinet level
departments. In the last few years, more than 120 members of Congress have sent letters to the Bush Administration in support of jurisdictional tax competition. Mr. Quinlan has traveled and lectured on tax
competition and information exchange all over the world including London, Paris, Brussels, Berlin, Ottawa, Panama City, Hamilton, Bridge Town, New York and Miami. The efforts of Mr. Quinlan and CF&P have been
profiled in several international publications including The Wall Street Journal, The New York Times, Time, U.S. News and World Report, Money, The Financial Times and the National Journal.
Mr. Quinlan publishes an e-mail newsletter that is read all over the world and he is quoted often in major newspapers and has appeared on several television and radio shows.
Mr. Quinlan served as a Senior
Economic Analyst for the Republican National Committee before working for more than seven years as a top staff member for New Jersey Congressman Jim Saxton -- the last four years as senior advisor to the Joint
Brian Garst Director of Government Affairs
Brian Garst joined CF&P last summer as the Director of Government Affairs.
In his role, he serves as the coordinator for the Double Taxation Working Group, liaisons with Capitol Hill, and provides research and analysis for Center videos, papers and blogs.
Prior to joining the
Center, Mr. Garst interned at the American Legislative Exchange Council as a research assistant for the Education and Health & Human Services Task Forces, and the Cato Institute as a foreign policy
researcher. Originally from Florida, he has a Master's in Political Science from the University of West Florida, and a B.S. in Computer Science from the Florida Institute of
defender of free markets and advocate for limited government, Mr. Garst has written for a number of popular blogs and websites, including Big Government and American Thinker.
He can be reached at email@example.com.
Former Research Fellows
Sven Larson, Ph.D.
Yesim Yilmaz, Ph.D.
Geoff MacLeay Associate Director, (Former Staffer-June 2009 to May 2010
Hubbel R. Relat Associate Director (Former Staffer-June 2008 to May 2009)
Director of Government Relations (Former Staffer-June 2008 to May 2009)
Eugene Slaven -- Associate Director (Former Staffer-June 2007 to May 2008)