Fiscal & Taxation Briefings

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.
April 1, 2016

Prospects for Agricultural Reform in the EU

The Common Agricultural Policy (CAP) is today the EU’s most expensive policy, taking up almost half of the annual budget. It is also its most interventionist and complex policy. Multiple reforms have created a system of decoupled payments to farmers that protect and prolong the life of small-scale farms and constrain large-scale farming and the evolution towards a more efficient industry structure.
February 1, 2016

Regulatory Approaches to the Sharing Economy

The sharing economy is based on reductions in transaction costs which enable exchanges that were previously not possible. Sharing economy firms facilitate a more efficient use of assets, to the benefit of both asset owners and prospective users. Its potential positive impact on welfare has been estimated at over €1,000 per EU citizen.