Fiscal & Taxation Briefings

February 1, 2016

Regulatory Approaches to the Sharing Economy

The sharing economy is based on reductions in transaction costs which enable exchanges that were previously not possible. Sharing economy firms facilitate a more efficient use of assets, to the benefit of both asset owners and prospective users. Its potential positive impact on welfare has been estimated at over €1,000 per EU citizen.
December 1, 2015

Openness Can Pay Off: the Economic Impact of Migrants

Existing evidence from large refugee migrations and the recent influx of Syrian migrants into Middle Eastern countries shows no adverse effects of migration on native workers. In some instances, the findings show beneficial effects due to worker complementarities.
January 1, 2015

Response: European Commission Report on Investment Protection in TTIP

A response to the European Commission’s findings in its 2014 consultation on investment protection and the investor-state dispute settlement (ISDS) in TTIP, including the four areas for further improvement identified by DG TRADE.
December 16, 2014

Updating the Common Consolidated Corporate Tax Base

The Commission should work to preserve the highest degree of tax competition between Member States. The CCCTB poses the danger of fundamentally hindering this vital feature of the internal market, and should therefore be reconsidered.
October 1, 2014

Free Movement of Labour and the Future of the Welfare State

The free movement of workers across Member States is one the main historic achievements of the European integration process. Not only is such freedom important from the individual worker’s perspective, dramatically increasing the scope of potential employment opportunities. In a situation of uneven economic development, such mobility has also proven to be an important mechanism as a free-market regulator.