Fiscal & Taxation Briefings
March 25, 2026
Published by EPICENTER on March 25, 2026
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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
Published by EPICENTER on March 4, 2026
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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
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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
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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
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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
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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.
