Media
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Achtung Europa!
Fredrik Erixon on the perils of strategic autonomy, technological sovereignty and economic independence in a policy brief for the Stockholm Free World Forum
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Should Unfairness be Maintained in Corporate Taxation? The Disguise of the Tax Incidence in EU and OECD Corporate Tax Planning
This study is meant to address the failure of governments and international institutions (e.g. the EU, OECD and IMF) to account for the distributional consequences of tax policies. The focus of this study is on the “incidence” of corporate taxes, i.e. the financial burden corporate taxes cause for individual citizens in their capacity as workers, consumers, entrepreneurs and investors.
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Digital Taxes as Barriers to Trade
Matthias Bauer writes about digital services taxes, which by design discriminate against foreign importers of certain digital services.
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ECIPE submission to USTR Section 301 Investigation of France’s Digital Services Tax
ECIPE's comments address the motivation of the French government underlying its DST law and the extent to which it is unreasonable and discriminatory