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Co-ordination of current projects: Margit Schratzenstaller-Altzinger (4 hits)

Current research studies (work in progress)
Commissioned by: European Commission
Study by: Austrian Institute of Economic Research
Our research aims at a continuous monitoring and evaluation of the green content of stimulus packages across the EU. To this end, we will in a first step gather information on the size and structure of the stimulus programmes implemented in the EU member countries. In a second step, we will categorise the measures into "green" policies, which may reduce long-run greenhouse gas emissions, "brown" policies, which may increase long-run net greenhouse gas emissions, and "colourless" ones, which work in neither of these directions. In addition, we will provide an assessment of the long-run multiplier effect (high, medium, or low) for the individual stimulus measures. Although such a rough categorisation of course does not allow a substantial impact evaluation, it will provide a first rough picture concerning the extent of "green" and "brown" content in EU member countries' stimulus packages as well as their expected long-run economic effects. We will carry out this ex ante evaluation based on publicly available information on EU member countries' stimulus packages. In a third step, the resulting quantification of the three categories allows a rough evaluation of the extent to which the economic stimulus packages support long-term structural change and climate goals and the extent to which they create medium to long-term fossil lock-ins on the one hand and long-term economic effects on the other hand.
Current research studies (work in progress)
Study by: Austrian Institute of Economic Research – Blomeyer & Sanz
Commissioned by: European Parliament
Current research studies (work in progress)
Study by: Austrian Institute of Economic Research – ECORYS Holding BV
Commissioned by: European Commission
The role of environmental taxation, and especially of carbon taxes, as key market-based instrument is widely acknowledged in the literature. In the EU context, carbon taxes are of special relevance to reduce greenhouse gas emissions of the sectors not covered by the European Emission Trading System (ETS). The most important of these sectors is transport, where greenhouse gas emissions have been rising continuously in the past and are now making up for more than 20 percent of overall EU greenhouse gas emissions. The adoption of carbon taxes varies among EU countries and there is considerable heterogeneity in terms of scope and implementation of these policies. Most commonly, these taxes target the transport sector; only some member countries have broadened the scope of fuel carbon taxes to other sectors than transport. Various strategic documents issued at the EU level stress the role of environmental taxes and particularly of fuel taxes as important tools to support the transition to sustainable transport and as one element of tax shifts making European tax systems more growth- and environmentally-friendly. Explicit or implicit carbon taxes are also relevant for other non-ETS sectors, in particular the housing sector. The objective of the study is to define a set of concrete policy recommendations to enhance efforts to reduce the emissions of greenhouse gases effectively. Based on a solid benchmarking, the study will identify tax measures incentivising individuals and/or companies to change towards more sustainable behaviours. The identification of policies will be based on a set of criteria to support EU member countries to develop national strategies that are fair, efficient as well as economically and politically viable to reduce their greenhouse gas emissions. While explicit and implicit taxes are among the key measures explored, related tax measures will also be covered. These include tax incentives aiming at reducing greenhouse gas emissions (e.g., tax breaks for the purchase of electric vehicles) as well as the removal of harmful tax disincentives (e.g., tax privileges for company cars or diesel fuel).
Current research studies (work in progress)
Study by: Austrian Institute of Economic Research
Commissioned by: European Commission
Demographic developments taking place in all European countries lead to ageing societies and a decrease of the labour force and accordingly the labour share in total income. At the same time, the overall progressivity of European tax systems has been eroded over time. Against this background, options to secure the long-term sufficiency and sustainability of European tax systems need to be explored. The proposed project aims at modelling the future wealth distribution in five selected EU member countries to derive inheritances and gifts based on different demographic and wealth projection scenarios. On this basis, various inheritance and gift tax scenarios will be simulated to estimate potential inheritance and gift revenues for a projection period of 30 years.