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Compete or Enforce?
As many have noted, the world is now flat. Not only can a computer scientist in Bangalore compete with one in Mountain View for software sales, but the government of Liechtenstein can compete with the government of the United States in attracting investors' funds. In other words, if people are dissatisfied with the American tax regime, they can move their money, usually secretly, to a country with a regime that is more hospitable.
Faced with disappearing barriers to the flow of money, the U.S. government has two options. First, it can reduce the tax burden that it imposes in an effort to win the race to the bottom (or the top, depending on your perspective) and have the world's friendliest tax regime. Second, it can try to create new barriers to the outflow of money from the U.S. by stepping up criminal and civil enforcement of existing tax-related reporting requirements and creating new ones. Over the last five years, the U.S. government has emphatically chosen the second option.
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