Yearbook on Taxation 2009
28 November 2009 0
What is the current state of public finance in the EU countries? How did the various governments reacted to the crisis which developed in the second half of 2008? To what extent did it trigger a change in tax policy? IREF has asked scholars and experts from fifteen different EU countries to (...)
Yearbook on Taxation 2008
25 November 2009 0
Introduction by Pierre Garello, Director of the Research Department of IREF We already knew what the general situation and trends are in the EU. Namely, that the EU- 27 is still the region of the world with the highest fiscal burden, that situations differ greatly among EU member states (with (...)
Les pauvres veulent plus de libertés et moins d’aides
by Nicolas Lecaussin 25 August 2009 0
Les individus pauvres font confiance au marché. C’est la principale conclusion qui ressort d’une récente étude de la Banque mondiale bizarrement passée sous silence par les médias français. Analyse de Nicolas Lecaussin Plus de 60 000 personnes interrogées dans 15 pays d’Afrique, d’Asie de l’Est, (...)
Taxation in Estonia
2 December 2006 0
The system of taxation of corporate profits, introduced in 2000 in Estonia, is unique. Under this system the reinvested profit is not taxed, only the distributed profit is taxed. Thus, the taxation is shifted from the moment when profits are earned to the moment when profits are distributed to (...)
Fiscal decentralization in Ireland
7 December 2004 0
Abstract: It has been observed that while the respective theoretical merits of fiscal centralisation and decentralisation are debatable, it is even more difficult to empirically assess the degree of centralisation that exists in the real world. In particular, there is no index of the degree of (...)
The Polish Case – fiscal decentralisation
7 December 2004 0
Abstract: The idea to compare the fiscal decentralisation and trends in this respect in the European countries is a core for the IREF project. This means that the strict rules of measurement of this complex issue, as fiscal decentralisation is, should be applied to all fiscal systems. (...)
Financial Federalism in Germany: Cooperation or Competition?
6 December 2003 0
Abstract: In this article, German federalism is analyzed through its implications for public spending and for public revenue. The structure of government spending and taxation has evolved in the direction of greater centralisation. This tendency reveals itself (1) in the constitutional changes (...)
The British Tax System: Opposing Trends
6 December 2003 0
Abstract: This article points to the highly centralized nature of the British tax system. A first section shows how all tax law derives from Parliament, the “onlie begetter” of legally enforceable instruments. It is suggested that this system is not democratically accountable at sub-national (...)
Fiscal Decentralisation: The Swiss Case
6 December 2003 0
Abstract : Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons (some of them extremely small) have retained the ultimate power of deciding tax questions, and hence not (...)
The Recentralization of the French Local Finance System
6 December 2003 0
Abstract: The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of (...)