Fiscal & Taxation Briefings

July 1, 2016

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.
June 1, 2016

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.
June 1, 2016

The Policy Implications of the Sharing Economy

The emergence of the sharing economy is rapidly changing the way in which goods and services are provided across the EU. However, the policy implications of these new business models are only gradually becoming apparent, whilst policymakers at EU and national levels begin to consider the optimal ways to adapt regulation to the new economic reality.
June 1, 2016

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.