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.
According to the Commission, the new CCCTB initiative is the most ambitious corporate tax reform ever proposed in the EU. However, despite the most noble intentions, the proposal presents a number of fundamental problems.
The purpose of this study is to compare the tax and social security burdens of individual employees earning typical salaries in each of the 28 member states of the European Union and, in doing so, to determine a “tax liberation day” — measuring how much of each year’s work is devoted to paying taxes — for workers in each country.
The European Commission seems unable to decide the primary function of the CCCTB; is it mainly an anti-tax-avoidance scheme or is it an exercise in harmonisation?