Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies

Deliverables

Report on large business taxpayers’ perspectives on the effects of co-operative compliance

Report on large business taxpayers’ perspectives on the effects of co-operative compliance. (Month 42)

Final report outlining better policies for promoting income equality and stable economic growth in tax systems

Final report outlining better policies for promoting income equality and stable economic growth in tax systems and recommendations for development of model EU tax-transfer legislation for consideration by the EC and by EU members.

Report on the EC’s legislative competence on taxation matters in comparison with other models of multi-state governance.

In relation to the comparative study perform a critical evaluation of the EC’s legislative competence and recent development in governance capacity to apply fundamental tax policy norms to member tax and fiscal laws, including those grounded in the EU Charter of Fundamental Rights and/or other provisions that would otherwise be binding on members exercising tax sovereignty.

Report identifying potential candidates for EU taxes, with special focus on taxation of financial sector and environmental taxation

Research report identifying potential candidates for EU taxes, with special focus on taxation of financial sector and environmental taxation . (Month 24)

Report on recommendations of better practises for new compliance initiatives

Draft on report on recommendations of better practises for new compliance initiatives based on a comparative report of the experiences in the Nordic countries entitled How co-production of compliance and proactive engagement with taxpayers have affected regulation of tax collection and administrative processes.

Report on empirical measurement of impacts

5.2 Empirical measurement of the impacts – research report. (Month 48)

Report on model for measurement of the impacts of tax sharing mechanism under CCCTB system on the budget revenues of EU Member States

5.1 Development of the model for measurement of the impacts of tax sharing mechanism under CCCTB system on the budget revenues of EU Member States – research report. (Month 30)

Policy recommendations based on consultation forum involving participants and relevant stakeholders and outcome of mixed-methods study exploring

Publication of policy recommendations, based on consultation forum involving participants and relevant stakeholders and outcome of mixed-methods study exploring: options to make pension systems (more) sustainable into the future; policies designed to extend working life; and willingness to pay through (increased) taxation to support pensions.

E-publication of guidelines for best practice

E-publication of guidelines for best practice for individual EU countries.

Report on comparative analysis of adoption of dedicated large business units and co-operative compliance techniques in selected jurisdictions

Report on comparative analysis of the adoption of dedicated large business units and co-operative compliance techniques in selected jurisdictions. (Month 30)

Determination of software to be used to carry out selected simulation studies

Determine the software to be used to carry out selected simulation studies in conjunction with a detailed narrative account of economic and fiscal issues.

Scan of all tax and benefit measures affecting the joint vs individual unit issue for selected EU, OECD, and other countries

Scan of fiscal measures used in selected countries of all the tax and benefit measures affecting the joint vs individual unit issue for selected EU, OECD, and other countries by participants in this project, to be used for determining which countries should be examined in full in the next phase of the project.

Working paper on criteria for comparative study of fundamental policy norms.

Conduct a comparative analysis of major tax policy studies to identify the range and scope of tax policy norms considered to be fundamental to effective policy formation, and their relationship to domestic statutory, constitutional, and treaty-based human rights, sex equality, anti-racism, and ecological sustainability obligations. This will involve an analysis of policy documents, statutes, treaties, enforcement mechanisms, and relevant judicial decisions, including the tax, social inclusion, and sustainability decisions of the EC.

Overview report on the literature searches on the nexus between growth- and equality-enhancing tax and transfer policies.

Overview report on the literature searches on the nexus between growth- and equality-enhancing tax and transfer policies to identify those most likely to produce more equal distributions of post-tax incomes.

Interview guides for use in consultations with taxpayers and relevant stakeholder organisations

Interview guides for use in consultations with taxpayers in selected countries and with relevant stakeholder organisations. (Month 30)

Research report evaluating options for EU taxes taking into account geographical incidence

Research report evaluating options for EU taxes taking into account geographical incidence. (Month 48)

Report evaluating national practices of co-production, and workshop with tax administration representatives

6.1 Descriptive report that analyses and evaluates national practices of co-production. Based on workshop with tax administration representatives.

Discussion paper on comparative analysis of the role of intermediaries in tax practice

Discussion paper on comparative analysis of the role of intermediaries in tax practice.

Report on criteria for evaluation of alternative revenue sources for the EU capturing the four dimensions of sustainability relevant for the taxation – economic, social, environmental and cultural

Research report on the development of criteria for the evaluation of alternative revenue sources for the EU capturing the four dimensions of sustainability relevant for the taxation – economic, social, environmental and cultural.

Policy recommendations on the gender effects of changes in tax bases, mix, rates and units.

Publications

WHAT TAX MORALE ? A MORAL ANTHROPOLOGICAL STANCE ON A FAILED COOPERATIVE COMPLIANCE INITIATIVE

Author(s): Lotta Björklund Larsen
Published in: Journal of Tax Administration, Issue 5 (1), 2019, Page(s) 26-40, ISSN 2059-190X
Publisher: Exeter University

Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Author(s): Karen Boll, Michael Tell
Published in: Nordic Tax Journal, Issue 2015/2, 2015, Page(s) 1-11, ISSN 2246-1809
Publisher: De Gruyter
DOI: 10.1515/ntaxj-2015-0009

Risk Assessment in a Co-operative Compliance Context: A Dutch–UK Comparison

Author(s): Dennis de Widt, Lynne Oats
Published in: British Tax Review, Issue 2, 2017, Page(s) 230-248, ISSN 0007-1870
Publisher: Sweet and Maxwell

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

Author(s): Åsa Gunnarsson, Martin Eriksson
Published in: Nordic Tax Journal, Issue 1, 2017, Page(s) 89-99, ISSN 2246-1809
Publisher: De Gruyter Open

EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey

Author(s): Margit Schratzenstaller, Alexander Krenek, Danuše Nerudová, Marian Dobranschi
Published in: Jahrbücher für Nationalökonomie und Statistik, Issue 237/3, 2017, Page(s) 163-190, ISSN 0021-4027
Publisher: Lucius and Lucius Verlagsgesellschaft mbH
DOI: 10.1515/jbnst-2017-1106

Nordic Experiences of Co-Operative Compliance Programmes : Comparisons and Recommendations

Author(s): Björklund Larsen, Lotta Boll, Karen Brøgger, Benedicte Kettunen, Jaana Potka-Soinen, Tuulia Pellinen, Jukka Johansen, Mette Brehm Aziz, Kiran
Published in: FairTax Working Paper, Issue 20, 2018, Page(s) 1-135
Publisher: Umeå University

Sustainability-oriented EU Taxes: The Example of a European Carbon-based Flight Ticket Tax

Author(s): Alexander Krenek, Margit Schratzenstaller
Published in: FairTax Working Paper Series, Issue 01, 2016
Publisher: Umeå University

Introducing independent income taxation in Sweden in 1971

Author(s): Åsa Gunnarsson
Published in: FairTax Working Paper Series, Issue 02, 2016
Publisher: Umeå University

EU Taxes as Genuine Own Resource to Finance the EU Budget - Pros, Cons and Sustainability-Oriented Criteria to Evaluate Potential Tax Candidates

Author(s): Margit Schratzenstaller, Alexander Krenek, Danuše Nerudová, Marian Dobranschi
Published in: FairTax Working Paper Series, Issue 03, 2016
Publisher: Umeå University

Sustainability-oriented Future EU Funding: The case of a C(C)CTB

Author(s): Danuše Nerudová, Veronika Solilová, Marian Dobranschi
Published in: FairTax Working Paper Series, Issue 04, 2016
Publisher: Umeå University

Sustainability-oriented Future EU Funding: A Financial Transaction Tax

Author(s): Veronika Solilová, Danuše Nerudová, Marian Dobranschi
Published in: FairTax Working Paper Series, Issue 05, 2016
Publisher: Umeå University

Regulating Tax Advisers: A European Comparison of Recent Developments and Future Trends

Author(s): Dennis de Widt, Emer Mulligan, Lynne Oats
Published in: FairTax Working Paper Series, Issue 06, 2016
Publisher: Umeå University

SWEDEN: Failure of a Cooperative Compliance Project?

Author(s): Lotta Björklund Larsen
Published in: FairTax Working Paper Series, Issue 07, 2016
Publisher: Umeå University

Discussion Paper on Tax Policy and Tax Principles in Sweden, 1902-2016

Author(s): Åsa Gunnarsson, Martin Eriksson
Published in: FairTax Working Paper Series, Issue 08, 2017
Publisher: Umeå University

Gender equality and taxation in the European Union. Study for the FEMM Committee

Author(s): Åsa Gunnarsson, Margit Schratzenstaller, Ulrike Spangenberg
Published in: European Parliament, FEMM Committee. Supporting Analyses., 2017, ISBN 978-92-846-0874-4
Publisher: European Parliament. Directorate-General for Internal Policies. Policy Department C: Citizens´ Rights and Constitutional Affairs
DOI: 10.2861/29022

Sustainability-oriented Future EU Funding: A European Nuclear Power Tax

Author(s): Fanny Dellinger, Margit Schratzenstaller
Published in: FairTax Working Paper Series, Issue 09, 2017
Publisher: Umeå University

Sustainability-oriented Future EU Funding: A European Net Wealth Tax

Author(s): Alexander Krenek, Margit Schratzenstaller
Published in: FairTax Working Paper Series, Issue 10, 2017
Publisher: Umeå University

The Decline of the Swedish Inheritance and Gift Tax, 1991-2004

Author(s): Martin Eriksson, Åsa Gunnarsson
Published in: FairTax Working Paper Series, Issue 11, 2017
Publisher: Umeå University

On the margins. In: Tax for our times.

Author(s): Ann Mumford
Published in: 2015, Page(s) 47-54
Publisher: Fabian Society

Decentring regulation. Tax fraud and the cleaning sector

Author(s): Boll, Karen
Published in: Rethinking Governance: Ruling, Rationalities and Resistance, 2016, Page(s) 179-197, ISBN 1138-889350
Publisher: Routledge

Deciphering the Paris Agreement on Climate Policy: What Might be the Implications for the EU?

Author(s): Stefan Schleicher, Angela Köppl, Margit Schratzenstaller
Published in: ÖGfE Policy Brief, Issue 9, 2016, 2016, Page(s) 1-8, ISSN 2305-2635
Publisher: ÖGfE
DOI: 10.13140/rg.2.1.2097.3204

Sustainable Tax Policy Beyond the Tax Ratio for the EU as Core Element of a “Fiscal Union”

Author(s): Margit Schratzenstaller
Published in: Toward a Genuine Economic and Monetary Union, Issue 21, 2016, Page(s) 141-157
Publisher: Oesterreichische Nationalbank

Which Options for a Reform? Problems and Shortcomings of the Current System of Own Resources of the EU

Author(s): Margit Schratzenstaller
Published in: EU Own Resources – Momentum for a Reform?, 2016, Page(s) 33-40, ISBN 978-92-9084-384-9
Publisher: European University Institute, Robert Schuman Centre for Advanced Studies
DOI: 10.2870/176147

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