Global Tax Policy and Governance

Summary on the view of Loyens & Loeff on Tax Challenges of the Digitalised Economy

Summary of the text by N. Campbell (2014). Tax Policy and Administration in an Era of Big Data. Tax Planning International: Indirect Taxes, 12(12), 2-5.

Summary of the text European Commission (2017). A Fair and Efficient Tax System in the European Union for the Digital Single Market, COM(2017) 547 final.

Summary of the main findings of the Australian Centre for Financial Studies (2016). Melbourne Mercer Global Pension Index.

Summary of the text OECD - Pensions at a Glance 2015: OECD and G20 indicators chapters 1, 5, 6 (on tax treatment and replacement rate), 7 and 9.

Summary on the text by the European Commission, The EU’s economic governance explained, MEMO 15-6071 of 26 November 2015

Summary on the text by F. Fabbrini (2013). The Fiscal Compact, the ‘Golden Rule’ and the Paradox of European Federalism. Boston College International and Comparative Law Review, 36, pp. 1-38.

European Commission, European Semester 2017 Spring Package explained, press release 22 May 2017

Summary of the text European Commission (2015). Tax Reforms in EU Member States, Working Paper no. 58, chapter 5 (pp. 89-91).

During tutorial 4, one of the tasks was the following: 1. Let’s assume that you are a leader of government of an EU country. You receive a number of recommendations from the European Commission to improve your budget. Please scan the recommendations given to the EU-28 in respect of tax systems and take a position on what to do with them. For this purpose, the tutor will assign particular countries to (groups of) students. You do not need to read all individual country reports! This table inc...