The increasingly globalised business environment raises questions for the design of corporate tax, as does the move towards a knowledge-based economy. For example, in which jurisdiction should corporate tax be paid? To what extent do international accounting practices allow firms to avoid some taxation? Should countries be discouraged from competing over their corporate tax rates? How can corporate tax be designed to encourage innovation?

The Fiscal Policy Analysis team engages with these issues, seeking to provide excellent support to EC policy-makers. We aim to combine sound economic theory with the best available data, using state-of-the-art modelling techniques. We maintain strong links with the research community, presenting our work in academic conferences and submitting papers to academic journals.