Fiscal & Taxation Briefings

June 10, 2026

EU Regulatory Observatory: The Industrial Accelerator Act – Faster Permits, Directed Industry

This briefing examines the European Commission's Industrial Accelerator Act, which responds to a widely shared diagnosis: EU industrial investment is too slow, permitting is fragmented, and strategic dependencies have become a security concern. While the Act includes genuine procedural improvements, the paper argues that its headline promise of acceleration masks a deeper logic of industrial direction – one that steers investment toward politically designated sectors rather than removing barriers to all of them.
March 25, 2026

Building Europe at Any Cost: Does EU-Funded Transport Infrastructure Deliver Value for European Taxpayers?

This paper argues that the case for large-scale EU-funded transport projects is often overstated, with persistent cost overruns, delays, and questionable economic returns undermining their value to taxpayers.
March 4, 2026

Legal Certainty in Taxation: A Comparative Ranking of Tax Systems in Europe

This paper examines an often-overlooked dimension of tax policy: legal certainty. While European tax debates typically focus on rates, bases, and revenue levels, this study argues that the predictability and consistency of tax enforcement play an equally decisive role in shaping economic incentives.