This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...

This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...

Policymakers have been considering vehicle and fuel taxes to reduce transportation greenhouse gas emissions, but there is little evidence on the relative efficacy of these approaches. We examine an annual vehicle registration tax, the Vehicle Excise Duty (VED), which is based on carbon emissions...

1. Conceptualizing Europeanization : theoretical approaches and research designs / Krzysztof Wach -- 2. Europeanization of public policies : myths and paradoxes / Rafał Riedel -- 3. Europeanization of urban governance : definitions, dimensions and perspectives / Aldona Wiktorska-Święcka -- 4....

European Commission president-designate Ursula von der Leyen has made climate change a top priority, promising to propose a European Green Deal that would make Europe climate neutral by 2050. Th e European Green Deal should be conceived as a reallocation mechanism, fostering investment shifts...