Latest Briefings

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.
February 3, 2026

Evidence, Consultation, and Simplicity: Improving the Quality of EU Lawmaking

This paper examines persistent shortcomings in the European Union’s Better Regulation Framework and argues that formal procedural compliance has not translated into high-quality regulatory outcomes.
January 7, 2026

Going Beyond the Omnibus: How the EU’s Climate Policy Can Be Simplified

EU climate policy has expanded into a complex system of overlapping instruments, sector-specific targets, and national obligations that raise costs without delivering additional emissions reductions.
December 10, 2025

EU Regulatory Observatory: The 28th Regime and Europe’s Competitiveness: Big Upside, Hard Delivery

This paper examines the European Commission’s proposal for an optional “28th Regime”, a single, EU-wide corporate framework intended to reduce regulatory fragmentation and strengthen Europe’s competitiveness.