Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom


Publications

Main topics


IREF Newsletter

Unicredit’s Rights Issue – the figures don’t add up

Unicredit’s well-publicised rights issue was reported by the press as a resounding success. Underwritten by Morgan Stanley and UBS, the €13bn issue, priced at a 38% discount to the bank’s theoretical value before the rights, closed early. Some big Italian investors publicly declared their (...)


Policy Paper Series

Taxing corporations: why it is not only bad, but unjust

In recent years the issue of how much taxes corporations pay (and how much they should) has become extremely salient in Western countries. The attention to this issue has been mainly raised by news organizations on the corporate income tax paid by the subsidiaries of some major multinational (...)


Working Paper Series

REGULATION AND GOVERNMENT DEBT
by Niclas Berggren and Christian Bjørnskov

Since the financial crisis, government debt ratios have increased in many countries. Most studies indicate that there is a negative association between high medium- and long-term debt ratios and growth, although the exact magnitude of the relationship is being discussed. Since high debt ratios (...)


Online Articles

The UK Spring Budget 2017

The UK Chancellor of the Exchequer, Phillip Hammond, has recently delivered in Westminster a rather uncontroversial Spring Budget. What has been greatly controversial, and rather embarrassing, was that the Chancellor has been accused of breaching a conservative manifesto promise and asked to (...)


Our edited publications

Taxation in Europe - Yearbook 2013
The yearly report on the evolution of European tax systems

A short presentation of IREF ’Yearbook on Taxation in Europe’ Series
Among the many ways to understand the climate of opinion and the culture of a country, looking at its fiscal system is one of the most rewarding. Sure, fiscal systems almost always rhyme with complexity; each system bearing the (...)


Books of interest

New Book: Europe in an Age of Austerity

Two years ago, prof. Vani K. Borooah published a working paper for the IREF with the warning title "When the Lights Go Out". We are pleased to announce that the working paper has been since extended into a fully fledged book, now published by Palgrage (...)


Other publications

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