Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile. However, it seems likely that the elimination or...

The ‘traditional’ view, in both educational and labour-market policy, of the transition from education to employment centres on the school-leaving decision — in other words, on a particular point in time when the individual concerned decides to leave full-time education and enter the...

Over the last decade there has been a resurgence of interest in the possibility of some measure of devolution to regional governments for at least parts of the United Kingdom. In Scotland, the debate has been particularly advanced, and three of the four main political parties in Scotland are...

Over the past three years, policy towards the taxation of energy has been debated vigorously. In 1991 the European Commission proposed a new carbon/energy tax as part of a package of measures intended to reduce energy use and to help the Community meet international targets for reducing...