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In-depth analysis of tax reforms

The in-depth analysis of tax reforms assesses tax-benefit reforms in all Member States. The analysed policies or reforms can be hypothetical i.e., reflecting a recommendation by the Commission or actual i.e. as announced in the National Reform Programmes.

The in-depth analyses inform major documents of the European Semester, in particular the Country Reports. These reports are published by the Commission in February and evaluate the economic situation and policies of each Member State, assess the progress of the previous year's recommendations, and identify current challenges. The Country Reports provide the technical background to the Country Specific Recommendations published by the Commission in May each year.

In-depth analysis of tax reforms


The in-depth analysis are based on a comprehensive common analytical framework and allow for a judgement whether a policy change of interest has a significant impact in terms of budgetary, distributional and poverty effects. The in-depth analyses make use of JRC fiscal policy modelling tools, in particular the EUROMOD model and its extensions covering specific thematic areas. In addition the JRC Fiscal Policy Analysis team use the CORTAX model to analyse policies affecting corporate taxation.

Examples of in-depth analysis