Fiscal & Taxation Publications
January 2, 2020
Published by EPICENTER on January 2, 2020
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For the third year in a row, the Lithuanian Free Market Institute and its partner organisations present the Employment Flexibility Index, that ranks a total of 41 countries that are members of the European Union (EU) or the Organization for Economic Cooperation and Development (OECD).
December 29, 2019
Published by IEA on December 29, 2019
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The idea of a Universal Basic Income (UBI) is currently the subject of much interest and discussion in the UK, with support and opposition from several parts of the political spectrum.
October 23, 2019
Published by EPICENTER on October 23, 2019
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This report compares top effective marginal tax rates on labour income in 41 OECD and EU countries.
September 5, 2019
Published by EPICENTER on September 5, 2019
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Across Europe, shadow markets constitute a significant portion of the economy. According to some estimates an average of 16 percent of GDP in EU member states is generated by the shadow economy. In Eastern and Southern Europe, the share of GDP produced by the shadow economy is even higher. On the one hand, governments admit that activities carried out within shadow markets create added value – they are included in official estimates of GDP among EU member states. On the other hand, governments have attempted to combat the shadow economy by introducing all kinds of policy measures aimed at reducing its operations as far as possible.
June 26, 2019
Published by EPICENTER on June 26, 2019
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This paper explains why additional taxes on the turnover of companies with a large digital presence would be disproportionate, discriminatory and damage the European economy. They would further complicate the tax system for no obvious benefit, but substantial costs.
February 28, 2019
Published by IEA on February 28, 2019
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Following on from research published by the IEA between 2012 and 2014, this discussion paper revisits the issue of state-funded activism in the UK and EU.
