IREF is a private institute founded in 2002 by representatives of the civil so-ciety coming from the academic as well as business worlds. It is designed to be an
efcient platform for the investigation of scal and taxation policies. Taxation is
a many-faceted issue and existing studies are mostly incomplete if not biased. Itis the aim of IREF to explore systematically and completely questions related to
taxation and public nance.
IREF has a strong European dimension. Tax studies can no longer ignore theprocess of globalisation and its consequences in terms of tax competition. Inparticular, tax authorities are currently under the strain of two opposing forces:centralisation and harmonization on one hand, devolution and competition onthe other. It is IREF’s intention to reintroduce in this debate the essential linksbetween tax competition and individual freedom.In order to achieve its goals, IREF relies on a network of specialists. Today, ateam of over 25 scholars or professionals--economists and lawyers--report regu-
larly on the quantitative as well as qualitative evolution of the scal systems of
their respective countries or regions.Besides its Yearbook on Taxation in Europe, IREF is editing books, reports,
briefs and academic studies on topics related to taxation and public nance.
Those studies together with general information on taxation in Europe can befound on IREF website at: http://www.irefeurope.org