Political leaders all over the world are calling for strategic autonomy. The removal of critical trade dependencies has become a guiding principle in most policy proposals, including the EU's new industrial strategy. In making these decisions, it is important for policymakers to understand the...

CORTAX is a macroeconomic model that focuses on corporate taxation and is used extensively for European Commission policy assessments. As a macroeconomic model, it simulates variables such as GDP, investment and employment, while being especially notable for its focus on corporate income...

This report provides a selection of baseline results and headline indicators from the latest public version (I5.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at-risk-of-poverty. We then provide a comparative...

In this paper, we propose a novel approach for the ex-ante assessment of tax reforms accounting for second-round effects, i.e. the dynamic scoring of tax reforms. We combine a microsimulation model for selected European countries with VAR estimates of macro responses and, exploiting a unique...

The taxation of energy consumption is a central topic in the current policy debate of the European Union. While raising energy taxation is part of the European Commission's strategy for achieving its 2030/50 climate targets, the ongoing dramatic increases in the price of energy products are...

Die wirtschaftliche Replizierbarkeit von Endkundenprodukten marktbeherrschender Unternehmen ist eine der Voraussetzungen für eine flexiblere Entgeltregulierung von Breitbandvorleistungen. Diese wird anhand des Economic Replicability Test (ERT) überprüft. Im Rahmen des ERT prüft die nationale...

Nach der Empfehlung der Europäischen Kommission, Beitrittsverhandlungen mit der Ukraine aufzunehmen, wird der Europäische Rat darüber auf seinem Gipfel im Dezember entscheiden. Dies ist ein historischer Schritt, der, besonders vor dem Hintergrund des andauernden russischen Angriffskriegs,...

Digital platforms and data-driven business models have become integral to today's internet economy. Large technology companies like Apple, Google, Amazon and Microsoft exert control over access to online content, products, services and social interactions through their digital ecosystems and...

Digitale Plattformen und datengesteuerte Geschäftsmodelle sind zu einem festen Bestandteil der heutigen Internetwirtschaft geworden. Große Technologieunternehmen wie Apple, Google, Amazon und Microsoft üben durch ihre digitalen Ökosysteme und die damit verbundene GatekeepingMacht die...