Fiscal & Taxation Publications

June 6, 2018

Offshore Bet

The popular account of offshore financial centres as hotbeds of tax evasion is an outdated caricature that bears little resemblance to how OFCs operate. Our new report debunks a number of myths surrounding OFCs – or tax havens – and outlines the important economic function they play in a globalised world.
December 12, 2017

Employment Flexibility Index 2018

Denmark, the UK, and Ireland are the leading countries in the 2018 edition of LFMI’s Employment Flexibility Index. Portugal, Luxembourg, and France are the most rigid labour markets within the EU28.
November 22, 2017

No Platform? On the Economics of P2b Exchange

The picture that emerges from the EC surveys of consumers and business regarding platforms is not of a market in which users are routinely abused. Rather, what we observe is a market where users are broadly happy, although they agree that things could always be better. Crucially, they have ways to make their discontent heard.
September 29, 2017

Perspectives for Poland

In the last 25 years, the Polish economy has grown faster than the economies of Western Europe and the US, which enabled a significant reduction of the distance separating it from richer countries. Annual GDP growth in the years 1992–2011 was 4.1%, which was the best result among those Central and Eastern European countries that started to transform at the same time as Poland.
September 4, 2017

Displacement Jobs – on the Swedish Employment Subsidies

The Swedish labor market makes use of twelve different forms of employment subsidies involving three percent of the entire active work force.