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The popular account of offshore financial centres as hotbeds of tax evasion is an outdated caricature that bears little resemblance to how OFCs operate.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.
December 14, 2016

Personal Pensions in the European Union

The development of personal pensions at the national and cross-border levels is hindered by high compulsory payments to public pension funds, restrictions on the participation of the self-employed and the unemployed, rules governing access to retirement savings, taxation of retirement income and other national legal requirements.