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…
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…
This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct…
We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state-owned enterprises (SOEs). While…
We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…
