Given the tremendous success of technology companies in the last 15 years, nobody is surprised by the continuing enthusiasm among investors, entrepreneurs, and policymakers for disruptive financial technology (“fintech”). However, banking regulators and rule-makers have always (...)
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 (...)
WP 2018-01. Executive summary.
In mid-January, the European Parliament voted a resolution to phase out the use of palm oil as a component of clean diesel by 2021. This is a ban only on one ingredient, all other diesel “cleaners” are not treated. In particular, the Parliament asked the Commission “to take measures to phase out (...)
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 (...)
The 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 (...)