Should It Be a Tax Offense to Get a Mortgage or Quit Smoking?

The title of this post is a joke, but not really. As mentioned in an earlier post, the Organization for Economic Cooperation and Development (OECD) tried to categorize tax avoidance as something to be fought as part of its anti-tax competition project. This implies, of course, that any decision we make to lower our taxes is suspect, even if we are following the law! For those who care about tax competition, fiscal sovereignty, and financial privacy, I explore the implications of what happened in Mexico City in this Strategic Memorandum.