Regulators and the courts are increasing privacy constraints upon the news media. Journalists and editors are being called to account for their decisions which intrude into the private lives of citizens under the pretext of being in the so-called “public interest”. Judges and self-regulatory...

This paper analyses the impact on production efficiency of potential harmonisation of the taxation of income from capital in the European Union. It develops and applies a methodology for computing the cost of capital for transnational investments to assess the degree to which production...

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...

Corporate taxes are now one of the few obstacles to a better international allocation of capital. This arises from the steady removal of barriers to capital flows and the increasing integration of capital markets. This provides, in a common format, the main corporate tax provisions of all 24...