In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and demonstrate that they are set as in third-party…
Cantonal tax rates in the Swiss canton of Bern were significantly reduced in 2011/2012, particularly for low and middle incomes. However, many municipalities responded by substantially increasing their own tax…
After less than four months, the Commission on Welfare State Reform has submitted its final report to the German Federal Minister of Labour and Social Affairs, Bärbel Bas. The report is divided into four main…
By international standards, the EU’s Cohesion Policy (CP) evaluation system is well developed and institutionalised. This paper analyses remaining shortcomings and proposes recommendations for further…
Germany and other EU countries are currently running up record levels of debt – but how much of this will actually benefit future generations? This question is addressed by the new ‘Future Ratio’ developed by…
