Taxes

Introduction The ‘Celtic Paper Tiger’ is that part of economy tied up with servicing foreign multinationals and reducing their tax bills. It represents 65% of the Republic of Ireland’s economy,1it…

In many countries, there is a demand for regulation of gambling, as gambling is considered a vice with potentially harmful consequences. However, regulating gambling and similar goods is somewhat problematic.…

Wealth taxes have played a minor role in the tax systems of the OECD bloc: they have declined from about 7.9% of total tax revenues in the mid-1960s to about…

The bridge between Sicily and the Italian mainland is probably the longest living project in the world. According to some historians, it dates back to the Romans. The idea had…

WP 2023-02. Executive Summary We designed a Survey Experiment (SE) to study the attitudes of the Italians towards wealth, income and consumptions taxes. In particular, we interviewed a sample of…

This time is not about the size, shape and texture of peas or plums. It’s about one of the main economic sector in the EU: about 13 million Europeans work…

WP 2023-01. Executive Summary Today’s views and analyses about taxation are dominated by the social-welfare approach based on various categories of utilitarianism, most notably those developed by the optimal-tax literature.…

Modern states carry out intense redistribution. In brief, they modify the holdings of particular persons, collective agents or groups. Tax-transfers and public expenditure are an important tool through which redistribution…

WP 2022-09. Executive Summary This paper examines the assumptions that traditional companies are subjected to a higher level of taxation companies than digital companies. Our paper calculates the effective corporate…

In January 2021 the UK left the EU single market and customs union, but, only eighteenth months on, some within Boris Johnson’s own party are starting to have second thoughts…