This first open access book in a series of three volumes provides an in-depth analysis of social protection policies that EU Member States make accessible to resident nationals, non-resident nationals and non-national residents. In doing so, it discusses different scenarios in which the interplay between nationality and residence could lead to inequalities of access to welfare. Each chapter maps the eligibility conditions for accessing social benefits, by paying particular attention to the social entitlements that migrants can claim in host countries and/or export from home countries. The book also identifies and compares recent trends of access to welfare entitlements across five policy areas: health care, unemployment, family benefits, pensions, and guaranteed minimum resources. As such this book is a valuable read to researchers, policy makers, government employees and NGO’s.

Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.