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fiscal-taxation

August 21, 2023
Published by EPICENTER at August 21, 2023
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Implementing Tax Competition in Spain

The elimination of the wealth tax by the Regional Government of Andalusia to attract high-income taxpayers triggered different reactions. Some autonomous communities (ACs) decided to follow Andalusia’s lead, such as Murcia, which announced the elimination of wealth tax in 2023, or the Community of Valencia, which has just approved a modest reduction in personal income tax for the lowest incomes.
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July 26, 2023
Published by CEPOS at July 26, 2023
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Copying Denmark’s Nordic Neighbours

This briefing summarises a recent analysis by the CEPOS, which investigates how Denmark can become one of the economically freest countries in the world by adopting a framework similar to other Nordic countries.
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June 29, 2023
Published by EPICENTER at June 29, 2023
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Trapped by Taxation: How Inheritance Tax Impedes Economic Mobility

Equality of opportunity is a key foundational principle of liberalism. The most widely accepted definition of equality of opportunity among liberals is the absence of systematic barriers, such as legal discrimination, which hinder individuals from achieving their life goals.
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June 27, 2023
Published by EPICENTER at June 27, 2023
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Ticking Time Bomb: the Impending Collapse of the Pension System

Charles Ponzi became famous in the 1920s for running a $20 million fraud, whereby clients would be promised succulent profit margins from a risk-free investment that later turned out to be paid by the investments of later victims who fell in the con artist’s trap.
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June 26, 2023
Published by CEPOS at June 26, 2023
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Overlooked Benefits of the Current EU Institutional Set-up

In my opinion, we often overlook the benefits of the current EU. It is based on constitutional frameworks that, to a very large extent, meet the criteria for a good constitution – as we know them from constitutional economics.
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