Money is not "hidden" or "hoarded" in tax havens, nor does hoarding money affect the economy negatively. Taxation is necessary for infrastructure (though that is actually a small fraction: about 3% of US federal taxes goes to infrastructure), and I did not say or imply that taxation is unnecessary. The question of what the best level of taxation is, and what the best place to levy those taxes is, cannot be decided based on high level slogans. One thing is clear though: standardizing tax rates is bad because it removes the competitive aspect between countries. It is good if people and companies are able to move to the places that give them the best public services for the least cost, for the same reason that it is good that salaries are not standardized between companies, and the same reason why it is good that airline ticket prices are no longer standardized by the IATA and CAB.