This paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member...

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

Deep integration and the transatlantic economy: The transatlantic economy : Mars? Venus? No, Mercury! / Daniel S. Hamilton and Joseph P. Quinlan. The transatlantic economy : seven ties that bind / Daniel S. Hamilton and Joseph P. Quinlan. The transatlantic economy : remaining barriers and...

Regulation has for a long time been considered mainly as an obstacle to innovation, especially with respect to rules that create so-called "red tape", or administrative burdens. But academics have demonstrated that regulation can greatly facilitate innovation, by creating markets for existing...