As shown in the Report of the IREF on Taxation in Europe, many countries have lowered their corporate tax. The UK is among them. The corporate tax will gradually decrease: 23% in 2013/14, 21% in 2014/15 and 20% in 2015/16.
It must be an example for countries as France…
Working Paper Series
A comparative study of training in the private and public sectors: Evidence from the UK and the USA
WP 2013-06. Executive Summary There is a vast literature that documents the benefit of training, both for the employee (whose productivity and wage rate increase) and for the employer (who…
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Working Paper Series
Identifying the Determinants of Judicial Performance: Taxpayers’ Money Well Spent?
WP 2013-02. Executive Summary Update (Nov’14): The paper has been accepted for publication in the European Journal of Law and Economics. There is no doubt that the judiciary plays a…
This article is from our mini-series looking at modern fiscal issues surrounding items listed in the famous 18th century English carol “Twelve Days of Christmas”. We believe that if the…
Topics (glossaire)
Identifying the Determinants of Judicial Performance: Taxpayers’ Money well spent?
There has been a sizeable number of studies trying to identify the determinants of judicial performance on the country level. Such a design is appropriate to identify underperforming single judges…
How far should redistribution go? Who should pay for it and how? What is the proper role of the State and what is better left to private initiative? Should insolvent banks be bailed-out? Is it better to tax individuals when they consume or as soon as they earn their income? Should we rely on taxation to bent individuals’ behaviour towards a cleaner, safer life (sin taxes and fat taxes)? Every one has—or should have—an opinion on those important questions.
is the amount needed by Spanish banks to avoid the clash, revealed the Spanish government last week. This is supposed to be good news for European taxpayers who will have…