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Energy and Environmental Taxation: Theory and Practice within the EU

Energy and Environmental Taxation: Theory and Practice within the EU Environmental tax reforms have a history of almost two decades and were viewed as a way to the better world the “double-dividend” theory predicted. Much “political capital” has been invested in policies leading to environmental tax reforms on European and national levels from 1992 (the year of the (...)


The fallacy of low taxes in Spain: A comparative study of taxation

The fallacy of low taxes in Spain: A comparative study of taxation The current Socialist (PSOE) government in Spain has claimed in different occasions that the low fiscal pressure that Spain has experienced in 2008 and 2009, gives policy-makers a large leeway to raise taxes. Besides, this measure has been supported as necessary in order to maintain –or improve- (...)


The eurozone debt crisis: how to avoid the tail wagging the dog

The eurozone debt crisis: how to avoid the tail wagging the dog


French Tax Law 2011 – what is going to change for the taxpayer

French Tax Law 2011 – what is going to change for the taxpayer


The informers’ new era

The informers' new era


Impact of the French 2006 cut in personal income tax rate on tax revenues

Impact of the French 2006 cut in personal income tax rate on tax revenues In 2006 a major change was implemented in France regarding the income tax. Not only the top marginal rate was lowered (from 48.09% to 40.00%), but the same treatment was applied to the other rates. Also, the number of brackets was reduced from 7 to 5. As a result, whatever the level of taxable (...)


The levels of public deficits in new member States are more worrying than it looks but a tax rate increase is no solution—the case of Slovakia

The levels of public deficits in new member States are more worrying than it looks but a tax rate increase is no solution—the case of Slovakia


Public Debt in Germany: Will the Debt Brake Change the Trend?

Public Debt in Germany: Will the Debt Brake Change the Trend?


The French Public Debt – Worries and Solutions

The French Public Debt – Worries and Solutions In the context of debt crisis in the European Union, the French public debt finally attracts the attention of the government. Is the situation still under control and is there a chance for French authorities to limit the deterioration of public finances? To answer the question, Vesselina (...)


Poland: Time to come down from the clouds and face reality

Poland: Time to come down from the clouds and face reality


A Romanian “fiscal diary” or How not to make a fiscal reform

A Romanian “fiscal diary” or How not to make a fiscal reform


In those times of public finance distress let us remember how the Iron Lady did it

In those times of public finance distress let us remember how the Iron Lady did it


Energy Policy and Energy Taxation in the EU

Energy Policy and Energy Taxation in the EU


Portuguese Companies continue to evade Corporate Tax

Portuguese Companies continue to evade Corporate Tax


Phoney fiscal austerity in the United Kingdom

Phoney fiscal austerity in the United Kingdom


Profitable Fiscal Competition

Profitable Fiscal Competition It’s not unusual to hear people criticise the fiscal competition states engage in, pretending that such practices lead to losses in tax revenues. In this matter, the expression “harmful fiscal competition”, which is notably retained by the European Union, is often used, though sometimes (...)


Some hot fiscal issues in the fall

Some hot fiscal issues in the fall Looking for budget savings
Some analysts are suspecting that the current fragile economic recovery will be damaged by the policy of government spending cuts that many countries undertook in order to reduce their public budget deficits. The debate is perfervid, in particular in the US where (...)


France’s Worst Enemy


Government employees win, private employees loose

Government employees win, private employees loose


Tax competition or tax harmonization?

Tax competition or tax harmonization? Following the last visit to Paris of the German Minister of Finances Wolfgang Schäuble, the French and German governments have decided to harmonize their tax systems. Both sides have emphasised the positive impact that such a harmonization could have on the economic growth in Europe and on the (...)


France’s new policy to ease “access to ownership” shows once again the prevailing fallacy of the planed recovery


Don’t let anyone tell you there is nothing Greece could do!

Don't let anyone tell you there is nothing Greece could do!


Lower taxes for stronger economic growth

Lower taxes for stronger economic growth For getting out of the public finance crisis it is a good thing to cut on spending. To reform the public sector is even better. But is it also necessary to increase taxes? With few others, Jean Philippe Delsol, administrator of IREF, had developed the conviction from past experience that one (...)


Incentives matter

Incentives matter


Absurd tax on financial transactions

Absurd tax on financial transactions


Fiscal scapegoats

Fiscal scapegoats In the recent past, many States resorted to public spending increases in order to boost their shaky economies. At present, they have to face great deficits. They believed, no doubt, that there is no need to obey to financial constraints, but the market reminded them that any debt has to be (...)


When Will the Eurozone Collapse?

When Will the Eurozone Collapse?


Taxation in Europe 2010

Taxation in Europe 2010


Why the EU should think twice before granting a loan to Greece

Why the EU should think twice before granting a loan to Greece The disaster everyone feared for several months finally occurred yesterday – Greece’s credit rating was reduced to junk status and financial markets slumped. Moreover, Portugal’s debt has also been downgraded, Spanish stocks plunged more than four percentage points and in Italy it was difficult to (...)


Recently published official data on 2009 economic growth are showing disparities among EU countries

Recently published official data on 2009 economic growth are showing disparities among EU countries Last week, Eurostat published the statistics on GDP growth for 2009 and it is without surprise that we read in the data a slowing down of economic growth for OECD countries. The average decrease in GDP points for EU countries is -4.2%. But this average is hiding some astonishing (...)


The tax cap about to be abandoned in France?

The tax cap about to be abandoned in France?


Tea Party in the USA and its parallel in French politics

Tea Party in the USA and its parallel in French politics In the Boston Tea Party (Dec. 1773) local patriots dressed as Mohawk Indians and dumped the containers of tea into the harbor. The British parliament had passed the Tea Act to establish officials in major American cities to collect the new tax on tea (Americans had been buying tea from Dutch (...)


Public debt: aren’t we glad to rely on speculation and financial markets!


Nicolas Sarkozy’s Perestroika

Nicolas Sarkozy's Perestroika


Collecting the Wages of Fear

Collecting the Wages of Fear This article appeared in The Wall Street Journal on February 24, 2010
In the 20th century, we often heard the maxim, "the war is the health of the state." In the 21st, fear has become the health of the state. We are encouraged to fear all manner of things—for our finances, for our (...)


Tempting the Tipping Point


Value-Added Tax: No Easy Fix for the Deficit


The Factors and Motivations of Fiscal Stability - A Comparative Analysis of 26 Countries


Choosing the Nation’s Fiscal Future


Bailing out the Banks Was Wrong, but New Tax Won’t Make It Right


Why Government Spending Does Not Stimulate Economic Growth: Answering the Critics


Can Slovakia afford an increase in tax rates?

Can Slovakia afford an increase in tax rates? Recent study of the European Commission on taxation trends confirmed the position of Slovakia among the countries with the lowest tax burden in European Union. With total 29,4 % share on GDP, Slovak government imposed the second lowest taxes upon its economy in 2007. Share of direct taxes on (...)


Yearbook on Taxation 2009

Yearbook on Taxation 2009


Yearbook on Taxation 2008

Yearbook on Taxation 2008


Les pauvres veulent plus de libertés et moins d’aides

Nicolas Lecaussin,


Taxation in Estonia


Fiscal decentralization in Ireland


The Polish Case – fiscal decentralisation


Financial Federalism in Germany: Cooperation or Competition?


The British Tax System: Opposing Trends


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