taxation

July 12, 2017

CCCTB Round 2: An Exercise in Unification or Polarisation?

Originally suggested and then subsequently shelved in 2011, the Common Consolidated Corporate Tax Base is a policy designed to create a unified set of rules to calculate companies’ taxable profits across the EU.
July 1, 2017

Minimum Income Policies in the EU: a Misguided Proposal

The European Parliament Committee on Employment and Social Affairs and the Committee on Economic and Monetary Affairs are currently promoting a new legislative proposal on minimum income policies as a tool for fighting poverty.
July 1, 2017

The Tax Burden of Workers in the EU: a Summary

First published in 2010, the 2017 Tax Burden study by the Institut économique Molinari measures the tax and social security burdens on individual employees earning typical salaries in each of the 28 Member States.
June 1, 2017

Platform for Debate

Platform businesses bring together distinct but interdependent sets of users in such a way as to improve the welfare of each side of the market. Their central value proposition is the reduction of transaction costs, which increases the number of viable exchanges in the market.
June 1, 2017

Spanish Tax Freedom Day

In 2017, the average Spaniard will have worked 178 days in order to fulfill their tax obligations. In other words, Tax Freedom Day, calculated annually by Think Tank Civismo, takes place on 28 June, one day ahead of last year’s.
May 28, 2017

Nanny State Index Summary

The EPICENTER Nanny State Index is the only comprehensive league table of lifestyle regulations. The latest data suggest that the EU is becoming a worse place to eat, drink, vape and smoke because of overregulation.
May 1, 2017

Superindex

According to the latest IBL Super Index, the degree of internal divergence within Eurozone countries keeps increasing. This means that the gap between Eurozone periphery countries, such as – for example – Italy, and other comparable countries in the European Union is widening.