We find that patents registered by multinational enterprises (MNEs) in tax havens help avoid taxes in the EU but fail to increase the total factor productivity (TFP) of EU-located group members. We conclude that many of those patents' prime purpose is not to make technology available and then...

[The] EU CBAM is the EU's landmark tool to put a fair price on the greenhouse gases (GHG) emitted during the production of certain GHG-intensive goods, including fertilisers, entering the EU. It will ensure that the EU's climate objectives are not undermined and encourage cleaner industrial...

The EU CBAM is the EU's landmark tool to put a fair price on the carbon emitted during the production of certain carbon-intensive goods, including hydrogen, entering the EU. It will ensure that the EU's climate objectives are not undermined and encourage cleaner industrial production in non-EU...

EU CBAM is the EU's landmark tool to put a fair price on the greenhouse gases (GHG) emitted during the production of certain GHG-intensive goods, including aluminium, entering the EU. It will ensure that the EU's climate objectives are not undermined and encourage cleaner industrial production...

The EU CBAM is the EU's landmark tool to put a fair price on the greenhouse gases (GHG) emitted during the production of certain GHG-intensive goods, including iron and steel, entering the EU. It will ensure that the EU's climate objectives are not undermined and encourage cleaner industrial...

The EU CBAM is the EU's landmark tool to put a fair price on the carbon emitted during the production of certain carbon-intensive goods, including electricity, entering the EU. It will ensure that the EU's climate objectives are not undermined and encourage cleaner industrial production in...

EU CBAM is the EU's landmark tool to put a fair price on the greenhouse gases (GHG) emitted during the production of certain GHG-intensive goods, including cement, entering the EU. It will ensure that the EU's climate objectives are not undermined and encourage cleaner industrial production in...

The main purpose of this study is to contribute to the Commission's Impact Assessment of the revision of Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The study's tasks involved identifying and assessing policy problems and possible options for...

The main purpose of this study is to contribute to the Commission's Impact Assessment of the revision of Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The study's tasks involved identifying and assessing policy problems and possible options for...

The 2025 Annual Report on Taxation (ART) describes the state of play of taxation in the European Union (EU) Member States. The report starts with providing the macroeconomic outlook and the challenges posed by an ageing population. Then it assesses recent developments of the tax mix to inform...