Politicians from high-tax nations routinely smear tax havens as part of their efforts to undermine tax competition. Using academic research and data from international organizations, this video shows that the most common attacks made against low-tax jurisdictions are empty demagoguery.

This mini-documentary is actually the final installment of a three-part series. Part I presented “The Economic Case for Tax Havens” and Part II showed “The Moral Case for Tax Havens.” For those who want more background on the issue of tax competition, this video on “Tax Competition: A Liberalizing Force in the World Economy” should suffice.