Cato, by Daniel J. Mitchell - International bureaucracies are obstacles to tax reform, both because they are ideologically opposed to the flat tax and because they represent the interests of high-tax nations that want tax harmonization rather than tax competition. The Organization for Economic Cooperation and Development, for instance, has a “harmful tax competition” project that seeks to hinder the flow of labor and capital from high-tax nations to low-tax jurisdictions. The OECD even produced a 1998 report stating that tax competition “may hamper the application of progressive tax rates and the achievement of redistributive goals.” In 2000 the Paris-based bureaucracy created a blacklist of low-tax jurisdictions, threatening them with financial protectionism if they did not change their domestic laws to discourage capital from nations with oppressive tax regimes.

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