Out of Pocket

This paper examines the tax and regulatory policies fuelling inflation across five European countries. The detailed analysis of high price levels in Germany, Italy, …

The realities of France’s fragile economy

It is well known that high production taxes and social contributions in France have been stifling the economy for some time. Prior to the …

The Minimum Corporate Tax Directive and EU Challenges Today

At the end of 2021, the European Commission released a “Proposal for a council directive on ensuring a global minimum level of taxation for …

Taxation Matters

As the International Tax Competitiveness Index states, the structure of a country’s tax code is an important determinant of its economic performance. A well-structured …

Taxing Capital – An International Comparison

The taxation of capital—at both the individual and the corporate level – is much debated and affects economic growth by lowering the incentives to …

Index of Liberalisation 2020

The Index of Liberalisation unveils which countries rank best in economic liberalisation and provides insight on countries with the infrastructure to rebound quicker following …