Flat tax: principles and issues
by Patrick Basham et al 2001
There are a number of well-known flat-tax proposals but the most discussed is that developed by Robert E. Hall and Alvin Rabushka of the Hoover Institution. It taxes all types of income once and at one rate. In their most recent analysis of the United States, Hall-Rabushka (1995) recommended replacing the five personal federal rates (15%, 28%, 31%, 36%, and 39.6%) and the various business tax rates with a 19 percent federal tax rate for both individuals and businesses.
Fraser Institute

Soak the rich through tax cuts
by Arthur Laffer 2002
The pro–tax lobby continues to skewer George W. Bush's risky tax scheme by insisting that it would help only the wealthiest 1 percent of Americans. Bush has tended to retreat when his tax plan comes under attack. He shouldn't. History is solidly on his side when he proposes to cut income tax rates to keep this economic expansion going. History also teaches us that tax rate cuts often raise overall tax collections and the tax share paid by the very rich.
Adam Smith Institute

The economics of tax competition: harmonization vs. liberalization
by Dan Mitchell 2003
Tax competition exists when people can reduce tax burdens by shifting capital and/or labor from high-tax jurisdictions to low-tax jurisdictions. This migration disciplines profligate governments and rewards nations that lower tax rates and engage in pro-growth tax reform.
Heritage Foundation

The real threat from the East
by Dan Mitchell 2004
The EU expansion eastwards offers the hope of some fiscal competition from countries with more liberal policies.
Techcentralstation Europe

Threats to financial privacy and tax competition
by Véronique de Rugy 2003
Today, individuals hold substantial wealth and have many financial relationships, so financial privacy issues have become increasingly important. Unfortunately, many nations are passing laws to undermine financial privacy with initiatives such as requiring banks to provide governments with personal financial data. In the United States the erosion of privacy started before September 11, 2001, but the war on terrorism has increased government intrusion and further eroded rights.
Cato Institute

Fiscal illusion and fiscal obfuscation: an empirical study of tax perception in Sweden
by Tino Sanandaji/Bjorn Wallace 2003
Despite one of the highest tax pressures in the world, the Swedes systematically underestimate the real weight of government spending.
Skattebetalarna (Swedish Taxpayers' Union)