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Cigarette Taxes in the EU

TweetShareSharePin0 Shares To ensure the functioning of its internal market, the European Union (EU) sets a minimum excise duty on cigarettes. It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of €1.80 (US $2.13) per 20-cigarette pack and 60 percent of an EU country’s weighted average retail

Global Tax Deal: Time for an Updated Impact Assessment

TweetShareSharePin0 Shares This week it was reported that during her recent trip Poland, Treasury Secretary Janet Yellen offered estimates from the EU Tax Observatory as evidence that the Polish government would benefit from supporting the global tax deal. Poland has been cautious to lend its support to the EU legislation to implement the minimum tax

French Election: Macron vs. Le Pen

TweetShareSharePin0 Shares The second round of voting in the French presidential election will be 24 April between incumbent Emmanuel Macron and National Rally candidate Marine Le Pen. Although tax policy has not been a central theme of the campaign due to the war in Ukraine, immigration debates, and cost of living issues, the winner’s policy

EU VAT Reform: Benefits of Principled Tax Policy

TweetShareSharePin0 Shares “New own resources should fulfil the criteria of simplicity, transparency, predictability, and fairness.” One would think that the above recommendation came from a Tax Foundation report on principled EU own resources policy. While we would like to claim credit, the recommendation, rather, comes from the EU’s own 2016 Monti report and more recently,

Can Taxes Predict the UEFA Champions League Winner?

TweetShareSharePin0 Shares Before competing in the UEFA Champions League, football clubs in Europe also compete to lure the best players. After the “Bosman ruling” abolished the limit of foreign players allowed on a team, in 1995, the share of foreign players in the European football clubs went up dramatically. With Europe’s high degree of cross-border

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