Framework contract with the European Commission (DG TAXUD)

September 6, 2016: Final report on Study and Reports on the VAT Gap in the EU-28 Member States

Under the framework contract with the European Commission (DG TAXUD) the Final Report on the VAT Gap in the EU-28 Member States (pdf) was published.
See Press Release of the European Commission (in German only)
See Fact Sheet on VAT Gap (pdf in English)

Project information

IHS is currently coordinating an international consortium for a framework contract with the European Commission, Directorate General Taxation and Customs (DG TAXUD) in the topic 'economic analysis in the area of taxation'.

Within this framework contract the Commission will request over the course of the next two years (plus the option for an additional two year extension) scientific studies in all areas of taxation. IHS is taking the role as contact institution for the European Commission and takes amongst others responsibility for establishing project teams and for the overall quality control.

The international consortium consists of:
CASE (Poland), CPB (Netherlands), DIW (Germany), DONDENA  (Italy), ETLA (Finland), IEB (Spain), IFS (United Kingdom), IPP (France), PWC (International), ISER (United Kingdom) and IHS.
Taking up the responsibility for the coordination of this framework contract follows a four year period where IHS was already member of the previous consortium.

The maximum project sum over the full 4 years’ time horizon is 4.3 million Euros.

Some examples of projects commissioned under the old framework contract:

Study on the effects and incidence of labour taxation:

Taxation Paper No 56(2015): Study on the effects and incidence of labour taxation. Final report. Written by CPB in consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS (pdf)

Study on the impacts of fiscal devaluation:

Taxation paper No 36 (2013): Study on the Impacts of Fiscal Devaluation. Written by CPB, CAPP in consortium with CASE, CEPII, ETLA, IFO, IFS, IHS (pdf)

Economic study on charging VAT on intra-EU supplies of goods and services:

Economic study on charging VAT on intra-EU supplies of goods and services. Final Report, TAXUD/2012/DE/337. Written by CPB in consortium with CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS (pdf)

We will provide more information about the project under the new framework contract in due course. For more detailed information please contact Thomas Davoine (taxud(at)ihs.ac.at).