³Ô¹ÏºÚÁÏÍø

One bad Apple decision: EU tax ruling entrenches distortions

Ireland’s massive tax windfall highlights once again the pressing need for reform of profit allocation rules

Barnier’s balancing act: a skilful but precarious budget plan

The French government’s proposal to make the deficit manageable carefully balances different objectives but leaves tough choices for the future

Memo to the commissioner responsible for tax policy

Countries are still slow to follow European Union policy recommendations

Despite broad adherence to pandemic-related fiscal guidance, EU countries have not speeded up reform in difficult areas

Twenty years of European east-west household income convergence

While average household income is lower than GDP per capita, the poor have especially benefitted from income gains in central and eastern EU members

Broader border taxes: a new option for European Union budget resources

The purpose of this paper is to review the Commission’s proposal and to contribute new ideas for ‘genuine’ own resources

The state of play on global tax

Discussing the latest developments in international tax cooperation.

Poland: hope for rule-of-law correction, but serious economic challenges ahead

Obstacles created by Poland’s outgoing government and the deteriorating economic situation make the post-election outlook highly challenging.

Tax for climate finance should start with shipping

Emissions from international shipping are the most realistic target for taxes to pay for climate spending in developing countries.

If Robots Are Coming for Your Job, Should They Also Pay Your Taxes?

In a changing global framework, is it time for a robot tax and how would it need to be structured and effectively implemented?

Do robots dream of paying taxes?

The digital transition should be managed – and taxed – alongside other societal transitions, but any tax on companies that replace employees with aut

International tax debate moves from digital focus to global minimum

International corporate tax reform is coming closer if countries can set aside their differences and work for progress rather than the perfect deal.