Latest blog articles
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After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...
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In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation.
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To speak of economic justice today is to speak of the basic income. A basic income can be defined as an unconditional cash payment to all persons who form part of a political community. As automation increases, there is fear that labor will be replaced by “robots”. The basic income seems to be a...
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Trevor Burrus claims that health care cannot be a fundamental right. He is not alone in saying this, but the way he says it is noteworthy. His article is not original (nor does it claim to be), but it represents an admirably clear retelling of an old story: Positive rights cannot be rights, this is...