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fiscal-taxation

October 14, 2020
Published by EPICENTER on October 14, 2020
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International Tax Competitiveness Index

The International Tax Competitiveness Index (ITCI) seeks to measure the extent to which a country’s tax system adheres to two important aspects of tax policy: competitiveness and neutrality.
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January 2, 2020
Published by EPICENTER on January 2, 2020
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Employment Flexibility Index 2020

For the third year in a row, the Lithuanian Free Market Institute and its partner organisations present the Employment Flexibility Index, that ranks a total of 41 countries that are members of the European Union (EU) or the Organization for Economic Cooperation and Development (OECD).
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September 5, 2019
Published by EPICENTER on September 5, 2019
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Reducing Shadow Economies

Across Europe, shadow markets constitute a significant portion of the economy. According to some estimates an average of 16 percent of GDP in EU member states is generated by the shadow economy. In Eastern and Southern Europe, the share of GDP produced by the shadow economy is even higher. On the one hand, governments admit that activities carried out within shadow markets create added value – they are included in official estimates of GDP among EU member states. On the other hand, governments have attempted to combat the shadow economy by introducing all kinds of policy measures aimed at reducing its operations as far as possible.
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September 1, 2019
Published by EPICENTER on September 1, 2019
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The Nanny State Index 2019

The Epicenter Nanny State Index is a league table of the best and worst places in the European Union to eat, drink, smoke and vape. Finland tops the table as the least free country. Germany is the freest country.
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June 26, 2019
Published by EPICENTER on June 26, 2019
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The Case Against Tech Taxes

This paper explains why additional taxes on the turnover of companies with a large digital presence would be disproportionate, discriminatory and damage the European economy. They would further complicate the tax system for no obvious benefit, but substantial costs.
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