This policy brief describes the need for the sensible coordination of corporate income tax rules at international level, in particular in the context of digitalisation. In the same way that the manufacture of goods and services is fragmented along global value chains to reduce costs, corporate... Find out more

One of the hallmarks of the European Union (EU) Member States’ social protection systems, unlike that of other regions in the world, is the right to income protection in case of sickness. To differing extents, all EU countries provide three types of arrangements in case of sickness: a) sick leave; b... Find out more

Letterbox companies are legal entities set up by businesses to benefit from a regulatory framework in a jurisdiction in which they have little or no material operations. They enable ‘regime shopping’ for lower taxes, wages, labour standards and social contributions, as well as for different legal... Find out more

The newly developed Leeds Index of Platform Labour Protest provides an overview of the developments in platform worker organisation and mobilisation on a global scale. Its findings so far reveal that: The main cause globally for labour protest is pay, with considerable geographical variation when it... Find out more

The European Commission published a consultation document with a view to take legislative action to establish fair minimum wages in Europe. In this policy brief, the researchers argue for a pragmatic approach of taking the ‘in-work-poverty-wage’ threshold of 60 per cent of the national full-time... Find out more

This policy brief considers the lack of European Works Councils through a Belgian perspective. It discusses Belgian companies who are currently engaged in establishing one or have developed ‘functionally equivalent’ structures. The remaining companies are confronted with serious obstacles to... Find out more

This policy brief considers what is the scope for addressing the challenges linked to irregular work schedules in EU social and employment policy. It first describes EU competence in the areas of work and employment conditions in order to assess what the EU institutions can de jure do to address... Find out more

This policy brief details the necessary amounts for dignified living according to official EU figures and the perceptions of Europeans, as well as the actual disposable income of families in the lower part of the income distribution across EU member states. The research shows that households not... Find out more

This Foresight Brief examines whether digital labour platforms should be treated as private employment agencies. Platforms like LinkedIn may rightfully be perceived by the general public to be mere social networks, but underneath their sleek design, they also act as an employment service. This brief... Find out more

This Foresight Brief examines whether work has a future in the digital age. A recent wave of innovation mean machines are capable of taking over from humans an ever-wider range of tasks. Will this deprive humans of work, or force them to seek out jobs involving different tasks? Authors Gérard... Find out more