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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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June 1, 2016
Published by EPICENTER on June 1, 2016
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The EU Goes Digital (Sort of)

While entrepreneurship and innovation are flourishing across much of the EU’s private sector, public policy has lagged behind most recent technological developments. For instance, far too many national governments are failing to create a climate of openness for the sharing economy, despite its widely acknowledged potential to benefit consumers by as much as €1,000 per EU citizen, and to create employment and business opportunities in the process.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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France: the Hottest Economy You’ve Never Heard of

France badly needs economic reform. But we shouldn’t let negative news headlines blind us to the fact that the French economy has tremendous potential and that, provided a small number of important but feasible policy changes, it can do very well.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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The Policy Implications of the Sharing Economy

The emergence of the sharing economy is rapidly changing the way in which goods and services are provided across the EU. However, the policy implications of these new business models are only gradually becoming apparent, whilst policymakers at EU and national levels begin to consider the optimal ways to adapt regulation to the new economic reality.
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June 1, 2016
Published by TIMBRO on June 1, 2016
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The Authoritarian Populism Index: Main Findings

The Authoritarian Populist Index (TAP) includes both right- and left-wing populist parties and covers all national elections in 33 European countries, from 1980 to 2016. The Index shows an alarming development, with authoritarian and illiberal parties and ideas steadily gaining influence across the continent.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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Brexit: a Natural Experiment for the EU

Can a country do better after leaving the EU? Indeed, we can perform an even more granular analysis and seek to establish in which policy areas the greater policy flexibility and decentralisation which comes with departure might outweigh the cost of losing the EU’s four freedoms and its constitutional barriers against bad government policy.
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May 1, 2016
Published by EPICENTER on May 1, 2016
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Bans on Homesharing Won’t Redress Berlin’s Housing Shortage

A law banning short-term apartment rentals just came into force in Berlin. The measure, which was passed in 2014 but only entered into force on 1 May, is aimed at releasing housing for Berliners. In the words of Andreas Geise, the city’s head of urban development, the law is “a necessary and sensible instrument against the housing shortage in Berlin.”
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