fiscal-taxation

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.
September 30, 2025

Draghi’s Dilemma: Competitiveness, Great Power Competition, and Europe’s Next Move

A year after the release of the Draghi Report, little progress has been made in implementing the reforms that were mapped as urgent. The current political rhetoric of the Commission calling for Europe to wake up and calling for urgency in implementing reforms, is inconsistent with the pace of action.
September 3, 2025

Predictable Defeat for the EU in the Tax War Against Trump

The tax war between the US and the EU appears to be over. It was triggered by the EU’s minimum tax on, among other things, foreign subsidiaries whose parent companies do not pay at least 15% tax on their accounting profits.
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