Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom


Main topics

IREF Newsletter

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 (...)

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

Taxing Artificial Intelligence
By Julian Arndts and Kalle Kappner

Taxing Artificial IntelligenceWP 2019-05.

Online Articles

Supervisory schizophrenia?

Supervisory schizophrenia?The Joint Committee of the three European Supervisory Authorities (European Banking Authority, European Insurance and Occupational Pensions Authority, European Securities and Market Authority) publishes a quarterly report on risks and vulnerabilities in the European financial system. This (...)

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

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 (...)

Other publications

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