The FairTax project will provide specific recommendations relating to four objectives:
Research aiming to fulfill this objective is investigating the effects of the EU´s restricted ability to reshape tax policies across Member States. The EU´s legislative competences in matters of taxation are generally much more limited than in other policy areas, leaving domestic taxation mostly to the Member States. Coordinated changes in revenue practices that support movement towards sustainable economic growth, social equality, environmental protection and tax compliance are therefore difficult to secure.
Research groups researching issues relating to this objective: WP1
Research aiming to fulfill this objective is critically investigating how fair, efficient and sustainable European tax policies are, especially from the perspectives of gender, race and economic class.
Research aiming to fulfill this objective is investigating how citizens can be persuaded to comply with their tax obligations. Researchers examine new ways of thinking about tax compliance for both individuals and organisations and how these developments are playing out in practice.
Research aiming to fulfill this objective investigating how to secure sustainable sources of budgetary revenues for the EU itself. Researchers examine this issue through the intersecting lens of the four pillars of sustainability – economic, social, environmental, and institutional/cultural – as well as of fundamental tax policy norms and binding equality obligations.
Research groups researching issues relating to this objective: WP8