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fiscal

July 1, 2016
Published by EPICENTER on July 1, 2016
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Corporation Tax Reform: Theory, Evidence and Avoidance

There are efforts at national, EU and international levels to put forward significant reforms to the corporate tax system. The 20th century model of profits taxation is no longer fit for purpose in a globalised world where highly mobile intangible and financial capital is gaining in importance.
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July 1, 2016
Published by EPICENTER on July 1, 2016
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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.
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January 1, 2015
Published by EPICENTER on January 1, 2015
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Response: European Commission Report on Investment Protection in TTIP

A response to the European Commission’s findings in its 2014 consultation on investment protection and the investor-state dispute settlement (ISDS) in TTIP, including the four areas for further improvement identified by DG TRADE.
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December 1, 2014
Published by EPICENTER on December 1, 2014
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Taxing Problem: the UK’s Incoherent Tax System

The UK tax system is incoherent. Even ignoring benefits styled as tax credits and the withdrawal of child benefit, taxpayers can face seven different marginal rates of personal tax. In the long term, aiming for significantly lower levels of government spending could facilitate substantial marginal tax rate cuts, and the government should aim to return to a tax system with two, or preferably one, overall marginal rates of tax on income.
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October 1, 2014
Published by IEM on October 1, 2014
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Nutrition Taxes: a Broken Tool in Public Health Policy

It is vital to understand that the impact of nutrition taxes on the consumption of nutritionally poor food is unclear and that there is a sizable risk of instituting additional constraints on the country’s economic activity without getting the expected public health benefits.
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May 1, 2014
Published by Timbro on May 1, 2014
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Economic Freedom in the Eu: Mediocre Today – World Leader Tomorrow?

Five years since the outbreak of the most severe economic crisis of our time, there is widespread consensus that today’s levels of unemployment, exclusion, deficit, and debt are unsustainable and need to be addressed.
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