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A critique of the GAAR Report

Type: Think PiecesWritten by Terry Arthur | Thursday 15 March 2012

The government is considering the introduction of a general anti-avoidance rule (GAAR). In this article, writer and retired actuary Terry Arthur considers the case for this measure. He argues that the GAAR would hurt living standards and its advocates fundamentally misunderstand the nature of taxation.

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Does stimulus cure recession?

Type: Think PiecesWritten by Terry Arthur | Friday 06 January 2012

Terry Arthur explains why the logic of stimulus is fundamentally flawed — government spending can never "prime the pump" of an economy in recession.

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The future of long-term care

Type: Think PiecesWritten by Terry Arthur | Tuesday 18 October 2011

The government is tilting at windmills with its plans to finance long-term care, says Terry Arthur. Normal market mechanisms could provide everything that people want, if the government would only allow the market to be free and remove the welfare state from people's lives.

Tax and spend destroys living standards

Type: Think PiecesWritten by Terry Arthur | Wednesday 15 December 2010

Most supporters of the free market agree that high taxes are harmful to overall living standards and economic activity. But it is often less than clear why this is, even to opponents of taxation. In this think piece, Terry Arthur uses insights from the Austrian school to demonstrate clearly why it is that taxes are so bad, and that anybody who believes in free trade between countries cannot but follow that through to also believe in free trade within countries through lower taxes.

Crime: The false dilemma of Right versus Left still reigns

Type: Think PiecesWritten by Terry Arthur | Thursday 22 July 2010

In this think piece, Terry Arthur explains why the Left and the Right are both wrong about crime and punishment. As he puts it, "All three of the main parties remain incorrigibly statist, and at this rate, almost any action will soon be classed as either banned or compulsory." 

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About the Institute

The Adam Smith Institute is the UK’s leading libertarian think tank...

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