Economic Analysis in the Area of Taxation

Economic Analysis in the Area of Taxation

This study focuses on the interaction of global trends and taxation. It aims to identify drivers of change, to analyse their impact on level and structure of tax revenues and to develop future scenarios and their implications for tax policy makers. The focus is on the drivers of change, namely climate change and environmental externalities, technology, demographics, and geo-political landscape. The ultimate goal is to support the Commission’s work on securing the sustainability of our tax systems.

The research partners involved are multidisciplinary and include several economists that have both strong background in public finance and experience on building and using microsimulation, computable general equilibrium (CGE) or macroeconometric models. We employ also knowledge from the fields of futures research, sociology and tax law. The multidisciplinary approach allows the team to analyse the trends and scenarios and aim at ’modelling and quantifying the impact of identified issues for tax revenues and the design of tax policies.’

Etla leads the project and works in the study with:
IHS (Institut fur Hohere Studien, co-ordinator),
CASE (Center for Social and Economic Research),
CPB (Netherlands Bureau for Economic Policy Analysis),
DONDENA (Universita Commerciale Luigi Bocconi) and
PWC ( PricewaterhouseCoopers).

Responsible for research: