The Western Balkan countries are moving towards European Union accession. Armin Steinbach examines the obstacles and lessons from the Eastern Partnership
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Tax
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Broader border taxes in the EU
The EU needs new resources to fund its budget. Pascal Saint-Amans considers the problems of tax leakage and discusses how the EU can access new funds
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Taxing the wealthy
Taxing the wealthy effectively and equitably presents a choice between wealth and capital income taxes, each with its own trade-offs. Spencer Bastani and Daniel Waldenström compare the effectiveness of the two forms of taxation
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Carbon leakage and international cooperation
Climate change is a collective action problem that requires substantial international cooperation. Christofer Schroeder and Livio Stracca present new evidence that carbon taxes are undermined by ‘leakage’