Contributions to thematic reports and policy documents

Country-specific analyses of tax-benefit reforms in Member States

The Fiscal Policy Analysis team of the JRC contributes regularly to the European Semester for economic policy coordination by conducting in-depth analyses of tax-benefit reforms in Member States and support to the recovery and resilience plans. Analyses of tax reforms have ranged from reforms of personal income taxes to social security contributions, property taxation or indirect taxes, as well as budget neutral tax shifts. On the expenditure side, the unit has provided assessments of changes/coverage of minimum income schemes, family support, unemployment benefits, etc. The analyses are typically used in the European Semester Country Reports and underpin country specific recommendations.

Support to EC initiatives 

• Recommendation on energy poverty (Staff Working Document)  Recommendation on energy poverty
• Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) SWD_2023_308_1_EN_impact_assessment_part1_v4.pdf (europa.eu)
• Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises SWD_2023_302_1_EN_impact_assessment_part1_v4.pdf (europa.eu)
• Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes  SWD_2023_216_1_EN_impact_assessment_part1_v2.pdf (europa.eu)
• Proposal for a directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation:  Register of Commission Documents - SWD(2022)401 (europa.eu)
• Proposal for a Council recommendation on adequate minimum income ensuring active inclusion (2022) Minimum income: more effective support needed to fight poverty and promote employment - Employment, Social Affairs & Inclusion - European Commission (europa.eu)
• Communication on better assessing the distributional impact of Member States’ policies (2022).  Distributional Impact Assessment - Employment, Social Affairs & Inclusion - European Commission (europa.eu)
• Proposal for a Council recommendation on the revision of the Barcelona target (2022).  Proposal for a Council Recommendation on the revision of the Barcelona targets | Comisión Europea (europa.eu)
• Proposal for a Council directive on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes  (DEBRA) (2022): SWD_2022_145_1_EN_impact_assessment_part1_v3.pdf (europa.eu)
• Fit for 55 package - Proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)  (2021) Register of Commission Documents - SWD(2021)641 (europa.eu)
• Fit for 55 - Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism (CBAM) (2021).  Register of Commission Documents - SWD(2021)643 (europa.eu)
• Proposal for a directive to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms (2021). EUR-Lex - 52021SC0041 - EN - EUR-Lex (europa.eu)
• Proposal for a directive on adequate minimum wages in the European Union. EUR-Lex - 52020SC0245 - EN - EUR-Lex (europa.eu)

Thematic support to policy reports

2024

• Employment and Social Developments in Europe 2024:  https://ec.europa.eu/social/main.jsp?catId=738&langId=en&pubId=8641&furtherPubs=yes
• 2024 Annual report on taxation: Annual Report on Taxation
• 2024 Pension Adequacy Report, Pension Adequacy Report Vol. I 
• 2023 Flash estimates for income inequalities and poverty indicators for 2022 - Income inequalities and poverty indicators_2023 flash estimates (europa.eu)

2023

• Beyond growth: Pathways towards sustainable prosperity in the EU - Study of the European Parliamentary Research Service EPRS_STU(2023)747108_EN.pdf (europa.eu)
• Employment and Social Developments in Europe (ESDE) Annual Review 2023: Addressing labour shortages and skills gaps in the EU – Employment and social developments in Europe 2023 - Publications Office of the EU (europa.eu)
• Annual Report on Taxation 2023: Annual Report on Taxation (europa.eu)
• 2022 Flash estimates for income inequalities and poverty indicators for 2021 - Experimental results a5a6e9e3-419c-95c3-a56e-6b05721429bd (europa.eu)

2022

• Report on Public Finances in EMU 2022: https://economy-finance.ec.europa.eu/publications/report-public-finances-emu-2022_en 
• Employment and Social Developments in Europe (ESDE) Report: Employment and social developments in Europe 2022 - Publications Office of the EU (europa.eu)
• Annual report on taxation: Annual report on taxation 2022 - Publications Office of the EU (europa.eu)
• European Economic Forecast – Autumn 2022: European Economic Forecast. Autumn 2022 (europa.eu)
• European Economic Forecast – Spring 2022: European Economic Forecast. Spring 2022 (europa.eu)

2021

• 2021/4 Quarterly Report on the Euro Area (QREA): Quarterly Report on the Euro Area (QREA), Vol. 20, No. 4 (2021) (europa.eu)
• 2021 Employment and Social Developments in Europe (ESDE) Report: Employment and social developments in Europe 2021 - Publications Office of the EU (europa.eu)
• 2021 Pension adequacy report: 2021 pension adequacy report - Publications Office of the EU (europa.eu)
• 2021 Annual report on taxation: Annual Report on Taxation 2021 - Publications Office of the EU (europa.eu)
• 2021 Foresight Report - Resilience Dashboards: 2021 Strategic Foresight Report (europa.eu)

2020

•  2020 Projecting the net fiscal impact of immigration in the EU, JRC Science for Policy Report