Country-specific analyses of tax-benefit reforms in Member States
The Fiscal Policy Analysis team at the JRC regularly contributes to the European Semester for economic policy coordination by conducting in-depth analyses of tax-benefit reforms in Member States and through 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.
Contributions to thematic reports and policy documents
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Support to European Commission initiatives
- Proposal for a Council Directive Amending Council Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, and EU 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU (2026)
- Commission Staff Working Document: Poverty in the EU - key trends and policies (2026)
- Commission Staff Working Document reviewing progress made in the implementation of the Council Recommendation (EU) 2021/1004 of 14 June 2021 establishing a European Child Guarantee (2026)
- Commission Staff Working Document on the evaluation of SURE (2025)
- Report on the functioning of the VAT-based own resource system (2024)
- EU guidance on energy poverty (2023)
- Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) (2023)
- Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises (2023)
- Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (2023)
- Proposal for a directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (2022)
- Proposal for a Council recommendation on adequate minimum income ensuring active inclusion (2022)
- Distributional Impact Assessment (Communication on better assessing the distributional impact of Member States’ policies, 2022)
- Proposal for a Council recommendation on the revision of the Barcelona targets on early childhood education and care (2022)
- 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)
- Fit for 55 package - Proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast) (2021)
- Fit for 55 - Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism (CBAM) (2021)
- 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)
- Proposal for a directive on adequate minimum wages in the European Union (2020)
Thematic support to policy reports
2026
- European Economy Economic Briefs: The Fiscal and Distributional Impact of Reforming Unemployment Benefits in Belgium - Economy and Finance
- Annual report on taxation 2026 - Publications Office of the EU
- Flash estimates for income inequalities and poverty indicators for 2025
- ECFIN Discussion Paper: Fiscal Costs and Redistributive Effects of Reduced VAT Rates in the EU: A Detailed Analysis by Product and Population Groups - Economy and Finance
2025
- The 2025 Minimum Income Report
- Fiscal drag in theory and in practice: a European perspective (ECB Working Paper Series)
- Mind the Gap Report
- Quarterly Report of the Euro Area (Tax expenditures in the EU: recent trends and new policy challenges) (2025)3
- Quarterly Review of the Euro Area (The distributional impact of high inflation and the related policy response)
- Report - The Role of Healthcare in Reducing Inequalities and Poverty in the EU - Public Health
- Report on Public Finances in EMU 2024
- Employment and Social Developments in Europe 2025
- ECFIN Discussion Paper: Assessing Design Principles and Possible Impacts of an In-Work Benefit Scheme in Greece - European Commission
- Annual report on taxation 2025: Review of taxation policies in the EU Member States
- Flash estimates for income inequalities and poverty indicators for 2024
2024
- Employment and Social Developments in Europe 2024
- Annual report on taxation 2024: Review of taxation policies in the European Union
- The 2024 Pension Adequacy Report: current and future income adequacy in old age in the EU
- Flash estimates for income inequalities and poverty indicators for 2023 (June 2024)
2023
- Beyond growth: Pathways towards sustainable prosperity in the EU - Study by the European Parliamentary Research Service
- Employment and Social Developments in Europe 2023: Addressing labour shortages and skills gaps in the EU
- Annual Report on Taxation 2023: An indicator-based analysis of the design and performance of Member States' tax systems
- Report on Public Finances in EMU 2022 (October 2023)
2022
- Flash estimates for income inequalities and poverty indicators for 2021 - Experimental results (August 2022)
- Employment and social developments in Europe 2022
- Annual report on taxation 2022
- European Economic Forecast, Autumn 2022
- European Economic Forecast, Spring 2022
2021
- Quarterly Report on the Euro Area (QREA), Vol. 20, No. 4 (2021)
- Employment and social developments in Europe 2021
- 2021 pension adequacy report
- Annual Report on Taxation 2021
- 2021 Strategic Foresight Report
2020
- Projecting the net fiscal impact of immigration in the EU, JRC Science for Policy Report