The use of receipt-based tax lotteries to increase (VAT) tax compliance has been of growing interest amongst EU Member States. Some countries have introduced such lottery schemes, namely Malta in 1997, Slovakia in 2013 and Portugal in 2014. Others have been intrigued about the possibility of...

The activities described in this policy brief were undertaken as part of a European Parliament Preparatory Action, which ran between September 2014 and November 2015. The Preparatory Action has built on the prior efforts and analysis carried out by the Greek region of Eastern Macedonia and...

This report investigates the economic impact of the European Commission proposal for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU. Furthermore, on top of the common base, it considers proposals to reduce the debt...

EU businesses underinvest in R&D which is a driver of economic growth and productivity. While the world is becoming more R&D-intensive, the relative weight of the EU is decreasing, mainly due to the rapid rise of China. Taxation has been increasingly used to stimulate investment in R&D. A recent...

This report summarises and extends the work done for the task force on IoT terminated in 2012. In response to DG CNECT request, the JRC studied this emergent technology following the methodologies pertaining to the Science and Technology Studies field. The aim of this document is therefore to...

This report summarises and extends the work done for the task force on IoT terminated in 2012. In response to DG CNECT request, the JRC studied this emergent technology following the methodologies pertaining to the Science and Technology Studies field. The aim of this document is therefore to...

ANNEX I : LPIS data quality measures contains the definition and comprehensive description of the quality measures of the LPIS data, which provide the necessary and sufficient information to properly evaluate the performance of a given LPIS. They are defined on the base of the principles and...

ANNEX III : The concept of land cover and "eligible hectares" describes the concept of the land cover mapping used in the ETS and the way to express the raw ETS observations (mapped land cover and landscape features) in eligibility terms, using an eligibility profile to perform the conversion. A...

Ten years ago, when the Strategic Energy Technology (SET) Plan was launched, the energy transition was in the making but still looked distant. While the challenge of successfully transforming our energy system still lies ahead of us, few would deny that the chances of success seem today much...

This report presents some preliminary calculations for the simulation of rat, monkey and human head behaviour (in particular of the brain) under imposed deceleration conditions by the EUROPLEXUS code. EUROPLEXUS (also abbreviated as EPX) is a computer code jointly developed by the French...