Fiscal & Taxation Publications
May 1, 2017
Published by EPICENTER on May 1, 2017
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The EPICENTER Nanny State Index is the only comprehensive league table of lifestyle regulations. The latest data suggest that the EU is becoming a worse place to eat, drink, vape and smoke because of overregulation.
May 1, 2017
Published by IBL on May 1, 2017
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According to the latest IBL Super Index, the degree of internal divergence within Eurozone countries keeps increasing. This means that the gap between Eurozone periphery countries, such as – for example – Italy, and other comparable countries in the European Union is widening.
February 1, 2017
Published by IEA on February 1, 2017
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Decisions on childcare arrangements were largely a private matter until the 1990s. A political consensus has since arisen that government action is needed to raise the quality of provision, to make it more affordable and to support parental labour market attachment.
February 1, 2017
Published by EPICENTER on February 1, 2017
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The effective marginal tax rate is the total tax on the last euro earned, taking into account income tax as well as social contributions and consumption taxes. Considering only income taxes does not provide the whole picture of the distortionary effects of the tax system.
January 1, 2017
Published by IEA on January 1, 2017
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The past record of industrial policy in the UK is a catalogue of waste and ineffectiveness. By the end of the 1970s it was widely accepted that the strategy of attempting to pick winners and promoting national champions was fundamentally flawed.
December 14, 2016
Published by EPICENTER on December 14, 2016
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The development of personal pensions at the national and cross-border levels is hindered by high compulsory payments to public pension funds, restrictions on the participation of the self-employed and the unemployed, rules governing access to retirement savings, taxation of retirement income and other national legal requirements.