Privacy, at least with respect to taxes, is the shield of the villains. The legal or constitutional issue should not focus on preventing the flow of information but rather on the way the informed uses the information. Continue reading >>
Information is the new currency of international tax policy. Countries have successfully developed techniques and strategies to enhance the flow of tax-relevant information across borders. This shift requires adaptations with respect not just to human rights but to democracy: Lawyers should reconsider the traditional core of parliamentary power to tax. Democratic assent to the imposition of taxes needs to be informed consent. As long as lawmakers cannot assess the economic impact of existing and new tax rules in a global environment, lawmaking is a blind flight. Continue reading >>
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