On March 26, ISET hosted Dr. Lotta Björklund Larsen of Stockholm University, Sweden, who presented a paper entitled ‘Tax Compliance. A Review of Recent Studies’.

On May 17, 2017, the Georgian government adopted amendments to the Tobacco Control Law with 85 votes in favor and only one against. This highly debated new regulation, which bans smoking in public places, was initiated by Parliament member Ms. Guguli Maghradze who just recently discussed the obesity problem in Georgia, which is caused partly by excess sugar consumption.

On October 20, members of the ISET community attended a guest lecture on international taxation from Ms. Femke van der Zeijden from PricewaterhouseCoopers Netherlands’ office. Ms. Zeijdenhas introduced issues of international taxation from a legal perspective. This was particularly useful and interesting for the audience as it primarily consisted of economists, for whom the legal aspects and problems of different taxation policies are not well known.

The so-called “Economic Freedom Act” (EFA), which has been a matter of public discussion in recent weeks, refers to two pieces of legislation: (i) a Constitutional amendment from 2010, which requires a referendum for introducing new taxes or increasing the tax rate, and (ii) the Law on Economic Freedom (2011), in force since 2013, setting a number of additional restrictions to government fiscal policy (Table 1).

It is a truth universally acknowledged, that cigarettes are bad for human health. Yet, whenever the government tries to regulate the consumption of cigarettes by increasing their price, it gets a very mixed reaction from the public. Some people (mostly non-smokers) welcome these policies, while others accuse the government of being greedy and proclaim the policies ineffective. Who is right and who is wrong in this debate? Let’s take a closer look at the facts.