The European Commission mandated the consulting firm CE Delft to develop a framework for the internalisation of external costs and to devise a number of potential internalisation scenarios for further analysis. The results of their preliminary research are published in a CE discussion paper, and...

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...

Given that the carbon price in the EU Emissions Trading System is only around 5€/tCO2 while consensus about a more stringent EU climate policy is very unlikely in the near future, we explore the potential scope and optimal design of additional national climate policies in the current EU policy...

The study aims to assess the distributional effects of taxing financial transactions including a focus on gender. It specifically investigates the impact of the low interest rate environment on tax revenues and distribution. The first part of the study is explorative, aiming to develop a concept...

In 2005, an EU-wide emissions trading scheme covering major CO2 producing sites shall come into power. The key objective of the trading scheme is to promote cost-efficiency of carbon reduction within the EU. We identify policy-relevant tradeoffs between overall efficiency, compensation and...

Nous proposons une premi ere tentative pour prendre en compte les engagements hors-bilan de l' Etat li es a l'assurance implicite des banques syst emiques dans une evaluation coh erente de la soutenabilit e budg etaire, pour 27 pays de l'Union europ eenne. Nous calculons d'abord des ecarts de...

This paper synthesises the simulation studies concerning green tax reform (GTR) and employment double dividend (EDD) in European and nonEuropean countries. The studies included investigate the effect of GTR on employment. We compared the simulation results between European and non-European...

In this paper we present a meta-regression analysis of simulation studies concerning green tax reform (GTR). Our study investigates the employment effect of GTR across European and non-European countries. The existing literature postulates that employment double dividend (EDD) is achievable;...