Veronique de Rugy is an adjunct scholar at the Cato Institute and a senior research fellow at the Mercatus Center. Her research interests include tax competition, financial privacy, bioterrorism, and fiscal sovereignty issues. She is the coauthor of Action ou Taxation, published in Switzerland in 1996. She holds a Ph.D. from the University of Paris-Sorbonne and previously directed academic programs for the Institute for Humane Studies — Europe in France.