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The global economics of corporate tax cuts

Type: Think PiecesWritten by Stephen MacLean | Wednesday 29 February 2012

Canada's government is proposing to raise corporation tax rates. Some simple, but crucial, lessons from economics and history tell us why this is a bad idea.

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Planning in a free society

Type: ReportsWritten by Tom Papworth | Thursday 08 March 2012

London as a case study for a spontaneously planned future.

The Town and Country Planning Act has failed. Restrictions on development, the Green Belt and the nationalized planning permission system have all helped to create a national housing crisis. In this report, an advance paper from the forthcoming Adam Smith Institute book A Manifesto for London, Tom Papworth argues for a radical reform of the British planning system, replacing it with a local, contractual and pluralist system to allow development whilst conserving areas of natural beauty and national heritage.

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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Review: Keynes Hayek, The clash that defined modern economics

Type: Think PiecesWritten by Mikko I Arevuo | Tuesday 03 April 2012

Keynes Hayek: The clash that defined modern economics’ is a commendable effort to bring economic thought to the attention of the general reading public, says Mikko I Arevuo. Its publication is also well timed, but readers should not expect any great insight into how Keynesian or Hayekian economics could be applied in today’s economic situation.

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The Wages of Sin Taxes

Type: ReportsWritten by Chris Snowdon | Tuesday 15 May 2012

What is the true aim of taxes on alcohol, tobacco, fatty foods, and other "vices"? Are smokers, drinkers and fat people burdens on society who should be discouraged from enjoying their habits by taxation? Do these "sin taxes" actually work? In The Wages of Sin Taxes, Chris Snowdon tackles these questions and shows that sin taxes do not achieve their stated aim, offer no tangible benefit to society, and hit the poorest hardest.

The case for single-issue activism

Type: Think PiecesWritten by Whig | Thursday 31 May 2012

In recent years, believers in a small state have largely failed to convert good intellectual arguments against interventionism into concrete political achievements. Whig argues for a change of gears by liberals, away from politics and towards a focus on single-issue group campaigning.

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Shiny happy people? The madness of the Happy Planet Index

Type: Think PiecesWritten by Chris Snowdon | Wednesday 20 June 2012

The New Economics Foundation's Happy Planet Index ranks Costa Rica (1st), Vietnam (2nd), Bangladesh (11th) and Iraq (18th) among the world's most "sustainable" places to live. Chris Snowdon asks: Are these people for real?

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Mind Your Own Business!

Type: Think PiecesWritten by Elaine Sternberg | Wednesday 20 June 2012

We need a real market for corporate control, argues Elaine Sternberg. Private firms may have good reason to pay their executives highly, and shareholder sovereignty should be protected. The most important thing the government can do is to remove state restictions on shareholder power — and stop meddling in how private companies are run. 

In praise of consumerism

Type: Think PiecesWritten by Whig | Friday 22 June 2012

Should "consumerism" be a term of abuse? No, argues our blogger Whig — it is exactly what we should be striving for.

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Taxing Times: Tax Avoidance, Boon or Bane?

Type: Think PiecesWritten by Geoff Cook | Thursday 28 June 2012

Jersey Finance's Jeff Cook discusses the role of tax havens in the economy and defends Jersey's status.

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About the Institute

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

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