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taxes

June 6, 2018
Published by IEA on June 6, 2018
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Offshore Bet

The popular account of offshore financial centres as hotbeds of tax evasion is an outdated caricature that bears little resemblance to how OFCs operate. Our new report debunks a number of myths surrounding OFCs – or tax havens – and outlines the important economic function they play in a globalised world.
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July 12, 2017
Published by EPICENTER on July 12, 2017
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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.
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July 1, 2017
Published by EPICENTER on July 1, 2017
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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.
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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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