About: tax policy

Competition 18-03-2021

Don’t impose new tax reporting burden on EU businesses

The competitiveness of European businesses is at risk if EU introduces unilateral public country-by-country reporting, writes Krister Andersson.
Development Policy 03-02-2015

Tax cooperation key to UN post-2015 development goals

As the United Nations meet this year to agree their new post-2015 agenda for global development, tax fairness and the fight against illicit financial flows are high on the agenda, write Christian Haldenwang and Armin von Schiller.
Future EU 20-05-2008

Green Light from the Emerald Isle? Questions and Answers about Ireland

"A 'no' in the Irish referendum would simply be a catastrophe for Europe," argue Dominik Hierlemann and Christian Heydecker of the Bertelsmann Stiftung.
Euro & Finance 29-04-2008

Pitfalls of harmonising the EU corporate tax base

Introducing a common corporate tax base as proposed by the Commission and backed by the upcoming French Presidency of the EU would be wrong and unfeasible, claim Sebastian Dullien and Daniela Schwarzer in a 13 April review for Eurozone Watch.

One Europe, one tax: plans for a common consolidated corporate tax base

A Commission plan to introduce a common consolidated corporate tax base (CCCTB) is likely to benefit large enterprises but smaller companies will be "out of their depth" when choosing between national and European systems, according to a new Deutsche Bank Research paper by Frank Zipfel.
Central Europe 01-08-2007

Taxes: the world is getting flatter

Reformers in Central and Eastern Europe are once again adhering to a "Marxist ideal" in the shape of flat taxes, argues S. Adam Cardais in a 30 July article for Transitions Online. However, economic miracles are not made of flat taxes alone, he warns.

Tax Wedge and Skills: Case of Poland in International Perspective

Researchers of the Centre for Social and Economic Research (CASE) analyse the impact of tax wedges on employment and find that the consequences of tax wedge might be devastating for low-skilled labour.
Transport 18-05-2005

Tax flight – An Investigation into the exemption from taxation of international aviation

This working paper by Daniël Meijers from the International Centre for Integrative Studies (ICIS, Maastricht University) looks at the origins and development of the exemption from various kinds of taxation of international aviation.
Central Europe 15-04-2003

Croatia eyeing rapid accession to EU

Economically, Croatia is in a good position to start accession negotiations. It has no need to fear comparison with Bulgaria or Romania in this respect. The crux will be fulfilling the political requirements for EU membership.