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…
Why are tax systems complex despite a conventional wisdom that simplification is desirable? We study attitudes towards tax simplification using new survey and experimental data. We first document that most…
The European Union (EU) recently implemented the Minimum Tax Directive (Pillar Two) to ensure that profits of large companies are at least taxed at 15%. At the same time, the European Commission proposed the…
