The panelists were critical of attempts to block the use of "tax havens" and advocated "tax competition" between jurisdictions, and went so far as to defend tax evasion as a response to tax rates that are "too high" (which I guess is what the evader gets to decide).
From the article:
I'm not going to comment on the morality of living in a country and enjoying the benefits of citizenship in that country while evading the taxes of that country, but I do want to say that the legal status of this kind of "moral case" was nicely summed up in the 7th Circuit:In response to a questioner who spoke favorably of information exchange, Veronique de Rugy, a senior research fellow at the Mercatus Center and a CF&P board member, set out to make what she called the "moral case for tax evasion."
De Rugy said that although "evading taxes when taxes are low" is "questionable," tax evasion when rates are high is defensible. "Who is to say that those tax laws are actually legitimate?" she asked.
“The government may not prohibit the holding of these beliefs, but it may penalize people who act on them.” Coleman v. Commissioner, 791 F.2d 68, 69 (7th Cir. 1986).