Taxing High Incomes

This report compares top effective marginal tax rates on labour income in 41 OECD and EU countries.
The top effective marginal tax rate is …

Reducing Shadow Economies

Across Europe, shadow markets constitute a significant portion of the economy. According to some estimates an average of 16 percent of GDP in EU …

School of Thought – 101 Great Liberal Thinkers

School of Thought – 101 Great Liberal Thinkers profiles the lives and ideas of some of the leading thinkers on individual liberty – from ancient …

School Choice Around the World

Education reforms that allow new educational providers to supply schooling into a state system can improve parental satisfaction and raise learning outcomes through consumer …

Tailoring the work and leisure trade-off

Legal interventions in hiring and firing practices are often referred to as employment protection legislation that include working hours, health and safety requirements. The …

The Case Against Tech Taxes

This paper explains why additional taxes on the turnover of companies with a large digital presence would be disproportionate, discriminatory and damage the European …