Tax policy

Tax, sovereignty and the EU

How will Europe manage the collision of money, politics and global reform?

With Trump, what is left of the global minimum tax?

How the global minimum tax amendments could reshape Europe’s tax incentives

This analysis offers estimates for EU countries of the possible impact of the ‘safe harbour’ update to the global minimum tax on corporate profits

Has the global minimum tax survived Trump?

US objections have not killed off the 15 percent global minimum tax, but they have altered it and given the US a competitive advantage

Is EU tax advice steering reform, or just tracking political moods?

Shifting priorities, slow progress: an analysis of EU tax recommendations

EU tax advice has broadened to new objectives, yet uneven implementation highlights the limits of soft coordination

The real obstacle to EU capital market integration is unreformed pension systems

Private pension savings in EU countries are limited by pension system design, meaning far less money than there could be for capital market investment

How much of a threat to US debt sustainability is Trump’s One Big Beautiful Bill Act?

The US should start fiscal adjustment as soon as it can if it wants to head off the risk of exploding debt related to Trump’s tax and spending plan

CORE concerns: why a turnover-based levy is wrong for the EU budget

A plan to raise EU revenues from companies benefitting from the single market would create risks and distortions, and should be withdrawn

The implications of G7 agreement on the global minimum tax

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now

Effective Tax Rates, Firm Size and the Global Minimum Tax

New facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries

Europe’s challenge and opportunity: building coalitions of the willing

The European Union should take the lead in convening alliances of countries to counteract threats to the global order

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