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Tax policy

November 3, 2026
Published by EPICENTER on November 3, 2026
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Taxes and Obesity in Europe

Taxes on unhealthy food and drink are back on the EU agenda. The Commission’s Safe Hearts Plan, adopted in December 2025, stopped short of an EU-wide levy, but it commits the Commission to support member states in taxing unhealthy food.
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March 4, 2026
Published by EPICENTER on March 4, 2026
Categories

Legal Certainty in Taxation: A Comparative Ranking of Tax Systems in Europe

This paper examines an often-overlooked dimension of tax policy: legal certainty. While European tax debates typically focus on rates, bases, and revenue levels, this study argues that the predictability and consistency of tax enforcement play an equally decisive role in shaping economic incentives.
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