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Briefings

September 1, 2016
Published by EPICENTER on September 1, 2016
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Beware the Commission’s Rotten Apple Ruling

The European Commission has ordered Ireland to recover €13bn worth of allegedly unpaid taxes from Apple. Reception of the decision has been mixed, with some hailing the ruling as an indictment of Ireland’s low-tax policy, whilst others have condemned the move as a badly concealed attempt by the EU to obtain tax powers by stealth.
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August 1, 2016
Published by EPICENTER on August 1, 2016
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The EU and Economic Freedom: a Complicated Relationship

The European Union is all things to all people. To proponents on the right, it is a force for international cooperation, trade promotion and economic growth. To those on the left, it serves to enhance labour and environmental standards, to hold corporations to account, and to tackle problems which reach beyond national boundaries.
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July 1, 2016
Published by EPICENTER on July 1, 2016
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Corporation Tax Reform: Theory, Evidence and Avoidance

There are efforts at national, EU and international levels to put forward significant reforms to the corporate tax system. The 20th century model of profits taxation is no longer fit for purpose in a globalised world where highly mobile intangible and financial capital is gaining in importance.
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July 1, 2016
Published by EPICENTER on July 1, 2016
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Radical, but Not Equal: Assessing Corporate Tax Reforms

A tax on turnover would tax profitable and loss-making firms equally, potentially posing an insurmountable hurdle to struggling firms, and eliminating the tax benefit of normally beneficial capital expenditure.
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June 29, 2016
Published by EPICENTER on June 29, 2016
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Brexit: a Natural Experiment for the EU

Can a country do better after leaving the EU? Indeed, we can perform an even more granular analysis and seek to establish in which policy areas the greater policy flexibility and decentralisation which comes with departure might outweigh the cost of losing the EU’s four freedoms and its constitutional barriers against bad government policy.
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June 16, 2016
Published by Timbro on June 16, 2016
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The Authoritarian Populism Index: Main Findings

The Authoritarian Populist Index (TAP) includes both right- and left-wing populist parties and covers all national elections in 33 European countries, from 1980 to 2016. The Index shows an alarming development, with authoritarian and illiberal parties and ideas steadily gaining influence across the continent.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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The EU Goes Digital (Sort of)

While entrepreneurship and innovation are flourishing across much of the EU’s private sector, public policy has lagged behind most recent technological developments. For instance, far too many national governments are failing to create a climate of openness for the sharing economy, despite its widely acknowledged potential to benefit consumers by as much as €1,000 per EU citizen, and to create employment and business opportunities in the process.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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France: the Hottest Economy You’ve Never Heard of

France badly needs economic reform. But we shouldn’t let negative news headlines blind us to the fact that the French economy has tremendous potential and that, provided a small number of important but feasible policy changes, it can do very well.
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EPICENTER publications and contributions from our member think tanks are designed to promote the discussion of economic issues and the role of markets in solving economic and social problems. As with all EPICENTER publications, the views expressed here are those of the author and not EPICENTER or its member think tanks (which have no corporate view).

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EPICENTER publications and contributions from our member think tanks are designed to promote the discussion of economic issues and the role of markets in solving economic and social problems. As with all EPICENTER publications, the views expressed here are those of the author and not EPICENTER or its member think tanks (which have no corporate view).