Institute for Research in Economic and Fiscal issues
« Fiscal competition and economic freedom »

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Effects of taxation on European multi-nationals’ financing and profits

Important determinants of multinational firms’ choice of location include, besides resource cost and infrastructure, the taxation regime through its effects on international pricing and profits. This paper investigates the effects of tax rates on firms’ profits and financing decisions by analyzing a panel of several hundred thousand European firms for the years 1985 to 2010. Results indicate (...)


Identifying the Determinants of Judicial Performance: Taxpayers’ Money well spent?

By Stefan Voigt and Nora el Bialy
There has been a sizeable number of studies trying to identify the determinants of judicial performance on the country level. Such a design is appropriate to identify underperforming single judges or underperforming courts or court districts. (...)


Individual responsibility and social preferences for redistribution: an experimental study

By Sergio Beraldo et al
This paper provides both a theoretical framework and an experimental test to analyze how individual responsibility affects social preferences for redistribution in settings where individuals are differentially subjected to the probability of a productivity shock. Our results confirm the predictions of the theoretical section of the paper which presents the redistribution game as a public good (...)


When the Lights Go Out: Europe in an Age of Austerity

WP 2012-03 When the Lights Go Out: Europe in an Age of Austerity by • Vani K. Borooah


Fiscal Decentralization in Weak Institutional Environments: Evidence from Southern Italy

The free-market view is in general in favour of decentralization. By and large, the rationale behind this claim is that decentralized taxation and spending imply greater accountability for politicians and public officials. In turn, greater accountability generates less corruption and better services to the community. The authors of this paper suggest that this claim needs to be taken with (...)


Fiscal Rules vs. Political Culture as Determinants of Soft Budget Spending Behaviors

Executive Summary The main purpose of this paper is to investigate whether, and to which extent, the rules introduced by central governments effectively restrain the spending behaviour of the decentralized authorities. In this paper, the authors provide an innovative comparative analysis by considering two countries that share the same degree of economic development and many cultural traits (...)


Tax Structure and Entrepreneurship

Executive Summary The current crisis includes two components: high indebtedness and low growth. No easy solution is in sight, since policy-makers are currently facing a double bind, since they need extra cash from the taxpayers and also lighter taxation in order to encourage entrepreneurship, the key ingredient in economic (...)


Taxation in Europe

You can find here a selection of reports and papers on taxation in the EU and in European member States.


Government Spending

The Negative Consequences of Government Expenditure - Jeffrey Miron, Mercatus Center, 2010 Does Government Spending Stimulate Economies? - Veronique de Rugy & Jakina Debnam, Mercatus Center, 2010


The Tobin Tax

Because of the "Tobin Tax", Professor James Tobin has involuntary become the spearhead of numerous anti-mondialist organizations. A tax synonymous of "compulsory charity" from "rich" (countries) (executing several billions of financial transactions) to "poor" (countries) (victims of the "law of the strongest"). The principle is a systematical taxation of all financial transactions. A simple (...)


The Laffer Curve

The tale tells that Arthur B. Laffer sketched his famous curve on a napkin during a lunch with Jude Wanniski, Donald Rumsfeld and Dick Cheney. At that time, he surely did not imagine the renown that will follow this day of December 1974. The Laffer curve relates for each tax rate the expected total tax revenues. For low rates, tax rate and tax revenues move in the same way. But, as rates (...)


Tax Havens

The existence of tax havens is more than ever a subject of controversy. While the European Union, as well as the USA and the OECD countries are trying to put pressure on the governments of States considered as tax havens, the understanding of what is at stake is becoming more and more obscure. We are trying here to help you to form an objective opinion about this (...)


International comparisons

You can find here links of interest on wordwide taxation and international comparisions.


France

You can find here links of interest and statistical data about French taxation and debt.


Flat Tax

As opposed to a graduated or a progressive tax, the "flat tax" is proportional, that is to say a same rate applies for all classes of income and all entities with a class. Flat tax means the end of discrimination according to income or corporate revenues. This scheme is currently discussed in United States to simplify the old tax code; it is already in use in other countries like Russia, (...)