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fiscal-taxation

February 20, 2019
Published by EPICENTER on February 20, 2019
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Corporate Tax Out of Control

Do European companies pay their fair share of tax? Many companies headquartered in France, Germany, Italy and Spain show very low effective corporate tax rates (ECTRs). Their effective tax rates are often much lower than those of digital corporations, including the largest tech companies headquartered in the United States.
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November 19, 2018
Published by EPICENTER on November 19, 2018
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Shadow Economy: Understanding Drivers, Reducing Incentives

The aim of this publication is to present and analyse the results of representative population surveys into public perceptions of the shadow economy and engagement in illicit activities that were conducted in six countries – Lithuania, Latvia, Estonia, Poland, Sweden and the Czech Republic – between March and April, 2018.
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September 6, 2018
Published by EPICENTER on September 6, 2018
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Minimum Wage Regulation; It’s Complicated

Raising mandatory minimum wage might seem to be a simple policy that serves to increase wages for low-income earners. Politicians use this policy with good intentions to reduce poverty and inequality. Yet, it has serious drawbacks and creates unintended consequences.
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June 6, 2018
Published by IEA on June 6, 2018
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Offshore Bet

The popular account of offshore financial centres as hotbeds of tax evasion is an outdated caricature that bears little resemblance to how OFCs operate. Our new report debunks a number of myths surrounding OFCs – or tax havens – and outlines the important economic function they play in a globalised world.
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December 13, 2017
Published by EPICENTER on December 13, 2017
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Super Index 2017

According the latest IBL Super Index, Italy is the sick man of Europe. Despite relatively rosy macroeconomic projections for the whole EU, the gap between Italy and its European partners has increased five fold since 2014.
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October 1, 2017
Published by EPICENTER on October 1, 2017
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The Consequences of Restricting the Posted Workers Directive

Posted workers are temporarily sent from one member state to another, usually for projects of short duration. There were 1.1. million posted workers in the EU in 2015, equivalent to 0.4 per cent of all full-time employment.
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August 1, 2017
Published by EPICENTER on August 1, 2017
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Ever Freer Union? Economic Freedom and the EU

By performing an econometric analysis on the Fraser Institute’s “Economic Freedom of the World: Annual Report 2015,” it is found that EU membership is positively associated with economic freedom.
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