Fiscal & Taxation Publications
February 1, 2017
Published by EPICENTER on February 1, 2017
Categories
The effective marginal tax rate is the total tax on the last euro earned, taking into account income tax as well as social contributions and consumption taxes. Considering only income taxes does not provide the whole picture of the distortionary effects of the tax system.
January 1, 2017
Published by IEA on January 1, 2017
Categories
The past record of industrial policy in the UK is a catalogue of waste and ineffectiveness. By the end of the 1970s it was widely accepted that the strategy of attempting to pick winners and promoting national champions was fundamentally flawed.
December 14, 2016
Published by EPICENTER on December 14, 2016
Categories
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.
December 14, 2016
Published by EPICENTER on December 14, 2016
Categories
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.
November 1, 2016
Published by EPICENTER on November 1, 2016
Categories
November 30 marks Credit Day across the European Union. Credit Day is the day when member states’ central administrations exhaust their annual tax revenues and have to begin borrowing in order to meet their spending commitments for the rest of the year.
October 23, 2016
Published by EPICENTER on October 23, 2016
Categories
The European Commission (EC) has renewed its proposals on the Common Consolidated Corporate Tax Base (CCCTB) initiative.