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taxation

February 1, 2017
Published by IEA on February 1, 2017
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Getting the State Out of Pre-school & Childcare

Decisions on childcare arrangements were largely a private matter until the 1990s. A political consensus has since arisen that government action is needed to raise the quality of provision, to make it more affordable and to support parental labour market attachment.
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February 1, 2017
Published by EPICENTER on February 1, 2017
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The Taxation of High-income Earners: an International Comparison

The effective marginal tax rate is the total tax on the last euro earned, taking into account income tax as well as social contributions and consumption taxes. Considering only income taxes does not provide the whole picture of the distortionary effects of the tax system.
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October 1, 2016
Published by EPICENTER on October 1, 2016
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Innovation in Regulatory Approaches

An important part of the digital platform revolution is the sharing economy, which is based on reductions in transaction costs which enable exchanges that were previously not possible. Sharing economy firms facilitate a more efficient use of assets, to the benefit of both asset owners and prospective users.
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October 1, 2016
Published by EPICENTER on October 1, 2016
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Innovation in Harm Reduction

Scientific research has made important breakthroughs in harm reduction in recent years. In the field of alcohol consumption, safer and healthier options are being developed, whereas in the area of nicotine delivery, e-cigarettes have been shown to significantly mitigate adverse health effects associated with smoking.
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August 1, 2016
Published by EPICENTER on August 1, 2016
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The EU and Economic Freedom: a Complicated Relationship

The European Union is all things to all people. To proponents on the right, it is a force for international cooperation, trade promotion and economic growth. To those on the left, it serves to enhance labour and environmental standards, to hold corporations to account, and to tackle problems which reach beyond national boundaries.
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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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