The recently proposed UK budget contains several tax measures that put a greater burden on the working class and ultimately fails to tackle the deeper structural problems of the UK’s tax code.
6 min read
Switzerland’s proposed 50 percent billionaire estate tax promises negligible revenue, risks economic harm, and strips cantons of their autonomy and tax competition.
5 min read
Who really pays for European welfare states? Many assume the answer is obvious: high-income earners contribute while low-income earners benefit. However, that assumption is only partly true, and often misleading.
6 min read
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
4 min read
Excise taxes are regressive, and other alternatives are frequently available to incentivize behavior change.
6 min read
Due to the incentive for jurisdictions to implement a qualified domestic minimum top-up tax (QDMTT), Pillar Two leaves a geographic asymmetry. Additional tax revenues would predominantly accrue to low-tax jurisdictions, with high tax jurisdictions receiving little to no increase.
2 min read
Sean Bray interviewed Dr. Aitor Navarro, Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, about the future of the EU tax mix.
16 min read
France is proposing to double the tax rate of its digital services tax (DST) to 6 percent, making the DST even more discriminatory.
5 min read
22 of the 27 EU Member States have implemented both the income inclusion rule and the qualified domestic minimum top-up tax in 2025.
4 min read
Creative destruction—coined by famed economist Joseph Schumpeter—is the idea that new innovations disrupt and “destroy” existing economic structures as they create better and more efficient products and processes.
4 min read
New evidence shows the scale and distribution of compliance costs for EU firms affected by Pillar Two, i.e., the “Global Minimum Tax.”
6 min read
Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.
7 min read
The most effective way to tax alcoholic beverages is to tax according to alcohol content, rather than beverage type.
5 min read
While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.
93 min read
Since digital services taxes deliver limited revenue, shift the burden to European consumers, and risk provoking trade disputes, it’s time for policymakers to rethink their approach.
Sean Bray interviewed Professor of Tax Law at the Lisbon School of Law of the Catholic University of Portugal, Dr. Miguel Correia, about the future of the EU tax mix.
12 min read
Excise taxes generate more than two trillion dollars worldwide each year. While tying an excise tax revenue source to a specific expenditure program can be a best practice, the efficiency depends on the revenue source, the spending program, and why the excise tax was implemented in the first place.
6 min read
Taxing carbon emissions could leave decisions about reducing greenhouse gases to the market.
Public health organizations continue to push for excise taxes on sugar-sweetened beverages (SSBs). Several governments around the globe already levy an excise tax on sugary beverages.
5 min read
Canada has the power to shape its own competitiveness by making itself an attractive destination for investment this 2025 budget season.