Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom


Central Banks' Varied Approaches to the Financial Risks of Climate Change

Central Banks’ Varied Approaches to the Financial Risks of Climate Change

Mafia and the market

Mafia and the market


Principled Tax Competition

Principled Tax Competition

FinTech Companies; little innovation and no reform of banking

FinTech Companies; little innovation and no reform of banking


Another Day, Another Ban

Another Day, Another Ban

Supervisory schizophrenia?

Supervisory schizophrenia?


Latest publications

What Regulators Should Understand About the Sharing Economy

What Regulators Should Understand About the Sharing EconomyOn September 10th, California lawmakers have passed the much disputed Assembly Bill 5 that targets a change in the status of gig economy workers, from freelancers to actual employees. The bill allegedly aims to protect workers that are treated unfairly by companies which avoid paying for (...)

The harsh fight of populism against reality

The harsh fight of populism against realityIn May 2018, Giuseppe Conte became prime minister after an electoral campaign in which Italians were being told that a honey and milk Age was about to begin. It was clear to everybody that an unknown professor of Law, with no political legitimacy (he had not figured prominently in the electoral (...)

Paralysis and Circularity at the ECB

Paralysis and Circularity at the ECBA cynical English expression popular in sporting circles is “All the Gear and No Idea”. This is expressed, sotto voce, at the club bar when mocking a typically well-off amateur sportsman who has shown up at the ski slope, the golf course or the clay pigeon shoot with the most expensive equipment (...)

Why do central bankers tend to get it wrong?

Why do central bankers tend to get it wrong?Central banks play a prominent role in regulating modern economies. They enjoy a high reputation for their technical competence, and provide analyses and forecasts that influence the behavior of markets and the policymakers’ decisions, with emphasis on monetary policy. What if their forecasts (...)

Mass Unemployment and Skilled Labour Shortage?

Mass Unemployment and Skilled Labour Shortage?Germany’s labour market is buzzing. The unemployment rate is currently close to 5%. Althoughthe business cycle could cool down in the near future, the trend is not expected to reverse course in the coming years. In the long run, however, pessimism dominates. As automation intensifies, many (...)

The Skilled Immigration Act: A Missed Opportunity

The Skilled Immigration Act: A Missed OpportunityFor several decades, labour market experts and economists have been advocating what now seems to become real: in 2020, Germany’s new immigration act will come into effect. The ‘Skilled Immigration Act’ is supposed to make immigration of qualified, non-EU citizens significantly easier. In the (...)

The contractual approach to welfare policy design

The contractual approach to welfare policy design«From now on our nation’s answer to this great social challenge will no longer be a never-ending cycle of welfare: it will be the dignity, the power, and the ethic of work. Today we are taking an historic chance to make welfare what it was meant to be: a second chance, not a way of life…The new (...)

Organ Donations and Transplants. Should we accept to be nudged towards better choices?

Organ Donations and Transplants. Should we accept to be nudged towards better choices?«Would you be willing to donate one of your organs to an organ donation service immediately after your death?». This question was asked to a sample of Europeans through an Internet based enquiry promoted by the European Commission and completed in September 2006. It was included in a survey aimed (...)

New Working Paper: Taxing Artificial Intelligences

New Working Paper: Taxing Artificial IntelligencesIn the new IREF working paper “Taxing Artificial Intelligences”, Julian Arndts and Kalle Kappner analyse the fiscal implications of the presence of artificial-intelligence (AI) machines in the production processes.

So different, yet so alike (to Donald Trump?) The 2019 Democratic Primaries on Twitter

So different, yet so alike (to Donald Trump?) The 2019 Democratic Primaries on TwitterAfter the incredible Republican presidential primaries opened the path to the surprising, to say the least, Donald Trump Presidency in 2016, today the Democracy Party is involved in a quite similar situation. While three years ago there were 17 candidates at the Republican primaries (5 of them (...)

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