regulations

January 1, 2017

Obesity and the Public Purse

This is the first study to estimate the annual savings that overweight and obese people bring UK taxpayers by dying prematurely (in 2016 prices). Ignoring these savings leads to substantial overestimation of the true burden of elevated body mass index (BMI) to the taxpayer.
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.
November 4, 2016

Hire Authority

In recent years, smartphone-enabled applications such as Uber have gone a long way to resolve the market imperfections which gave rise to taxi regulation in the past. GPS technology and Big Data have spurred market innovations which reduce informational asymmetries, facilitating transactions between passengers and drivers.
October 24, 2016

Ploughing the Wrong Furrow

The precautionary principle provides non-farming interest groups with a pseudo-official means of influencing policy. The result is a drift towards overregulation and regulatory failures which are in conflict with the efficient working of the single market.
April 30, 2015

Tax Rulings and State Aid: a Treacherous Mix

The benchmark for assessing the legitimacy of any tax measure is the overall tax regime of the country in question, while the tax regimes of other Member States appear to be irrelevant in this context.
February 2, 2015

Brexit: Directions for Britain Outside the EU

It is quite possible that there will be a referendum on whether Britain should leave the European Union in the next few years. However, few people have well-formed views on what they believe should happen if we leave the EU.