Fiscal competition and economic freedom


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Articles by this author (20)

Taxation in Europe - Yearbook 2013

by IREF    29 November 2013    0

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 (...)


by IREF, Miroslav Tomic    2 December 2013    0

From the perspective of fiscal adjustment, year 2012 was lost. In an attempt to collect more revenues, government increased general VAT rate, excises on tobacco, personal income from capital gains…. Government has also prepared the draft of the Law on Corporate income tax proposing an increase (...)

Bosnia and Herzegovina

by IREF, Miroslav Tomic    29 November 2013    0

Fiscal adjustment continued during 2012 despite the fact that real GDP fell by 0.7%. The rates of major taxes remained unchanged. Fiscal cooperation between different levels of governments substantially improved during 2012, resulting in an early December 2012 adoption of the state (...)

New Book: Europe in an Age of Austerity

by IREF    7 July 2014    0

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 Macmillan. The book is now available (...)

Certified Corona-Immunity as a Resource and Strategy to Cope with Pandemic Costs

by IREF    31 March 2020    0

WP 2020-02. A pandemic is not only a biological event and a public health disaster, but it also generates impacts that are worth understanding from a societal, historical, and cultural perspective. In this contribution, we argue that as the disease spreads, we are able to harness a valuable (...)

Asylum migration and barriers to labour market entry

by IREF    17 December 2015    0

The European Union has experienced an increase in asylum applications for several years, with 2014 seeing 570,800 applications, an increase of 47% compared to 2013. The year-to-year increase in applications will be even more pronounced in 2015. Germany, Austria, Hungary, Sweden, the Netherlands (...)

How much of today’s inequality is unfair?

by IREF    20 April 2020    0

WP 2020-03. From a procedural perspective, an economic process is fair or unfair depending on the rules of the game and the shape of the income distribution is irrelevant. As a component of the Rule of Law, equality before the law is a necessary condition for fairness. Recognizing a higher (...)

New Working Paper: To whom do MPs cater?

by IREF    11 March 2020    0

The recent decision of the German Bundestag against the introduction of an opt out solution for organ donation has surprised many people. After all, the two leading health politicians of the coalition, CDU Health Minister Jens Spahn and SPD Health politician Karl Lauterbach, had publicly (...)

New working paper: certified corona immunity as a resource

by IREF    15 April 2020    0

In a new IREF Working Paper, David Stadelmann (Bayreuth University and IREF) and his co-authors discuss how the corona epidemic can be made less burdensome. They focus on the role of those who are immune after recovering from the illness and do not pose any health risks to others. The authors (...)

Call for research proposals - guidelines and information

by IREF    2 June 2020    0

IREF is a free-market oriented think tank. It promotes ideas, events, and academic research. With regard to research, IREF supports original projects that lead to the production of papers of academic quality of at least 7,000 words. This support is not a prize to published work, nor is it an (...)

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