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Labour Taxation in Romania
In 2018 the structure of labour taxation in Romania changed substantially: the social security contributions' (SSC) burden shifted almost entirely to employees, the flat personal income tax (PIT) rate was cut and the PIT-free allowance increased. These changes followed the Unified Wage Law (UWL) adopted in 2017, which significantly increased the wages in the public sector. The government also increased the gross minimum wage and encouraged the social partners to re-negotiate salaries in the private sector, so that net wages would not decrease following the shift of social contributions to the employee side. This economic brief analyses the redistributive and macroeconomic impact of all of th...
Governance and Knowledge
This book examines the politics of technology, and provides a detailed analysis of developments and debates within the European Union, international trade and governance. An important empirical contribution to the literature on the relations between politics and technology, this volume contains empirical statistical studies based on a wide variety of different types of data, and includes expert contributions from different academic disciplines. With a selection of detailed case studies, this book is divided into three main sections: The first part presents contributions on the role of domestic national policies for innovation and idea diffusion, including studies on Japan and the European Un...
Progressive Tax Reforms in Flat Tax Countries
Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and lower distortionary effects on growth and employment. These arguments have often been cited to support policy recommendations favouring the adoption of flat tax systems in Central and Eastern European (CEE) countries in the 1990s and the 2000s. However since income inequality is notoriously high in these countries, the question of introducing some progressivity in the tax system has come to the fore in both policy and academic circles. In this paper, we ana...
Quantifying the Revenue Yields from Tax Administration Reforms
Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities, based on the International Survey on Tax Administration (ISORA), the Tax Administration Diagnostic Assessment Tool (TADAT), and TA reform episodes datasets (identified by Akitoby et al., 2020). It uses a Hausman-Taylor cross-country panel regression and an event study for specific TA reform episodes. Our results (using the ISORA data) show that an increase in the overall strength of TA from the 40th per...
Labour Tax & Child Benefits Reform in Lithuania
In 2019, Lithuania overhauled the country's labour taxation. Social insurance contributions paid by employers and employees were consolidated, and were accompanied by adjustments in gross wages and personal income tax rates, and increases in the minimum gross wage and the tax-free allowance. Simultaneously, the government increased the universal child benefit and, to a limited extent, the additional child benefit. Simulations based on the EUROMOD and QUEST models are used to assess the fiscal, redistributive, equity and macroeconomic impact of these reforms. Overall, the set of simulated changes marginally decreases the tax wedge, poverty and income inequality. The child benefits reform has a progressive impact on household disposable income. In terms of public finances, the labour taxation reform is estimated to be costly, with a small stimulating effect on the economy.
Societal Implications of Labour Market Instability
This report examines the potential consequences of labour market instability, specifically workers' unstable attachment to the labour market and job insecurity. It looks into recent trends in labour market instability, focusing on specific forms of non-standard work and the social groups most likely to be engaged in these forms of work, in a post-pandemic, still volatile economy. It then considers consequences related to well-being, social exclusion and the quality of society, such as workers' trust in others and perception of fairness regarding their treatment in the workplace, satisfaction with institutions and political participation. Finally, the report outlines important steps taken by EU and national policymakers to address labour market instability.
EU Convergence
Historically, the political debate around EU convergence has gathered momentum in the aftermath of a crisis. In the wake of the COVID-19 pandemic, the purpose of this report is to take stock of the last two decades of convergence trends. The study begins with an empirical investigation of economic, social and institutional convergence over 2004-2019 at both Member State and regional levels. The analysis is then extended to 2020 and 2021 to examine the impact of the pandemic. The study confirms overall upward convergence, driven by the central and eastern European Member States, which the pandemic appears to have slowed but not stopped. The analysis of trends is followed by an assessment of the potential impact of the Recovery and Resilience Facility (RRF) on convergence and a discussion of different policy scenarios to support upward convergence, based on the current experience with the RRF and the ongoing debate about the future of EU cohesion policy.
COVID-19, a Turning Point for Upward Convergence in Health and Healthcare in the EU?
The impact of COVID-19 has moved public health up the EU social policy agenda. As the EU directs its efforts towards establishing a European Health Union to guard against future health crises, this policy brief examines the extent to which the EU achieved upward convergence in terms of health and healthcare outcomes, as well as health expenditures and delivery, prior to the pandemic. It also examines convergence patterns in infections and deaths from COVID-19 and in the mitigating measures adopted by the EU and national governments. The findings indicate that, from 2008 to 2019, the health of EU citizens improved overall, and Member States converged in health outcomes, but disparities in government expenditures and delivery of health services continued to widen. Against this background, the COVID-19 pandemic caused further divergence, with death and infection tolls varying greatly across countries. The policy brief stresses that a European Health Union would ideally not only reinforce the crisis preparedness of the EU but also ultimately enable convergence in health and healthcare indicators across its Member States.
