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You can find here a selection of reports and papers on taxation in the EU and in European member States.

Because of the "Tobin Tax", Professor James Tobin has involuntary become the spearhead of numerous anti-mondialist organizations. A tax synonymous of "compulsory charity" from "rich" (countries) (executing several billions of financial transactions) to "poor" (countries) (victims of the "law of the strongest"). The principle is a systematical taxation of all financial transactions. A simple and ethical principle? It is not that obvious... Numerous scientifical voices clearly explain why this kind of project is not applicable. First of all, such a principle implies an unanimous understanding between countries all over the world; if not, some new "Fiscal Eden" can appears. Next, who can prevent a government to increase the tax rate as high as it wants, even if this destabilizes all exchanges? James Tobin himself explains that some organizations have highjacked his name and his scientifical production to try to defend their ideals.

The existence of tax havens is more than ever a subject of controversy. While the European Union, as well as the USA and the OECD countries are trying to put pressure on the governments of States considered as tax havens, the understanding of what is at stake is becoming more and more obscure. We are trying here to help you to form an objective opinion about this issue.