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

The Looming Crisis in the Private Provision of Public Services
Close Parallels with the Systemic Failure of Banks

The Looming Crisis in the Private Provision of Public ServicesThe collapse in January of Carillion PLC, the UK’s second largest construction and outsourcing company has attracted considerable media coverage. Carillion was principally engaged in public sector contracts to build (and in some cases operate) hospitals, prisons, roads, and part of the new (...)


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

An Impossibility Result on Nudging Grounded in the Theory of Intentional Action
by Sergio Beraldo

An Impossibility Result on Nudging Grounded in the Theory of Intentional ActionWP 2018-01. Executive summary.


Online Articles

The fatal profit of the Swiss National Bank

The fatal profit of the Swiss National BankThe Swiss National Bank (SNB) has recently published a record profit of staggering 54 bn. Franken or €46 bn. The central bank´s profit is equivalent to 6,600 Franken for every Swiss citizen. In a market economy, profits are the sign of successful economic action. Does this mean that the Swiss (...)


Our edited publications

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

Taxation in Europe - Yearbook 2013A 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

Anti-Piketty
Capital for the 21st Century

Anti-PikettyThe English translation of “Anti-Piketty”, a collection of essays by renowned international economists and historians, critical of Thomas Piketty’s volume, Capital in the 21st Century has been recently published by Cato.
Should one write a book opposing the ideas of another? It would be (...)


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