Fiscal & Taxation Briefings
March 4, 2026
Published by EPICENTER on March 4, 2026
Categories
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.
March 19, 2025
Published by EPICENTER on March 19, 2025
Categories
Economic inequality is often used to justify state intervention in Europe, but historical data suggests economic freedom is more effective in reducing poverty and improving prosperity.
January 14, 2024
Published by IBL on January 14, 2024
Categories
The rise of digital business models prompts the adoption of web taxes, aiming to tax gross revenues as a proxy for profit.
December 8, 2023
Published by EPICENTER on December 8, 2023
Categories
On 8 December 2023, the European Union (EU) will reach Debt Day, according to a study by the Spanish think tank, Instituto Juan de Mariana.
July 26, 2023
Published by CEPOS on July 26, 2023
Categories
This briefing summarises a recent analysis by the CEPOS, which investigates how Denmark can become one of the economically freest countries in the world by adopting a framework similar to other Nordic countries.
June 16, 2022
Published by EPICENTER on June 16, 2022
Categories
The EU and its member states are increasingly adopting a mission-oriented approach to tackling today’s pressing challenges.
