Drug decriminalization: The Iberian Peninsula

Given its prominent geographical location, the Iberian Peninsula has been, for decades, one of the biggest hubs in the world for cartels smuggling cocaine …

What have the Swiss ever done for us?

This article was first published under the title “Danke, Schweiz” in the Basler Zeitung, a Swiss daily newspaper. Translation by the author.
Classical liberal …

Lithuania Commemorates the First Respect for Taxpayers Day

Today, on May 11th, Lithuania commemorates the first Respect for Taxpayers Day. On this occasion, the Lithuanian Free Market Institute (LFMI) has launched The Charter …

The 2017 Spanish General State Budget

Last week, EPICENTER’s Spanish partner, CIVISMO, published a report about the Spanish General State Budget.
 
The 2017 General State Budget, presented on April …

Europe’s demographic timebomb

Philip Booth // 16.09.2016
This article is based on a presentation Prof Booth gave at the Autumn University of the Alliance of European Conservatives …

Radical, but not equal: assessing corporate tax reforms

27 July 2016
A tax on turnover would tax profitable and loss-making firms equally, potentially posing an insurmountable hurdle to struggling firms, and eliminating …

Corporation tax reform: theory, evidence and avoidance

06 July 2016
There are efforts at national, EU and international levels to put forward significant reforms to the corporate tax system. The 20th century …

Will the French avoid €11 million in additional taxes on palm oil?

Patrick Coquart // 23.05.2016
After several failed attempts since 2012, the “Nutella tax” appears to have been abandoned in France.
In January 2016, while …

Tax and labour market reform in Spain: a work in progress

Diego Sánchez de la Cruz // 03.05.2016
When former Prime Minister José Luis Rodríguez Zapatero and his Socialist party (PSOE) took office in early …

Austerity: A User’s Manual

Paolo Belardinelli // 29.03.2016
The mayhem in financial markets we have observed in the last few months gave renewed prominence to the issue of …

Shadow Economies in the Baltic Sea Region 2015

The Lithuanian Free Market Institute // 25.11.2015
A new report by the Lithuanian Free Market Institute looks at perceptions and prevalence of the shadow …

Shadow Economies in the Baltic Sea Region 2015

Lithuanian Free Market Institute, November 2015
A new report by the Lithuanian Free Market Institute looks at perceptions and prevalence of the shadow economy …

Taxation and its negative impact on business investment activities

Gabriel A. Giménez Roche, November 2015
In its latest study, the Institut économique Molinari shows that corporate taxation continues to slow down economic recovery …

Spain’s unemployment problem – a taxing issue

Diego Zuluaga // 05.11.2015
One of the consequences of the Eurozone crisis has been to popularise the extremely high levels of unemployment now prevalent …

Taxing e‐cigs would be a mistake in the fight against smoking

 
Frédéric Sautet, September 2015
 
Following a series of volume decreases in sales of traditional cigarettes in France, sales appear to be stabilizing …

Tax rulings and state aid: a treacherous mix

 
30 April 2015
 
The benchmark for assessing the legitimacy of any tax measure is the overall tax regime of the country in …

Taxing Problem: The UK’s incoherent tax system

Ryan Bourne, December 2014
The UK tax system is incoherent. Even ignoring benefits styled as tax credits and the withdrawal of child benefit, taxpayers …

Nutrition taxes: a broken tool in public health policy

Frédéric Sautet, September 2014
Excess weight and obesity have been on the rise for more than 40 years in many countries around the world. …

Sin taxes: the examples of alcohol and tobacco  

 
Valentin Petkantchin, March 2014
 
So‐called “sin” taxes are very much in fashion in France and elsewhere. With the aim of reducing “sinful” …