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Upgrade of the ESPON’s Territorial Impact Assessment methodology – towards new innovative approaches
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Date:
1 Dec 2025 - 1 Jun 2027
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Financed by:
ESPON
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Leader:
ÖIR – Austrian Institute for Regional Studies
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Partners:
Friedrich-Alexander-Universität Erlangen-Nürnberg, Palacký University Olomouc, University of Ljubljana
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Jan Hagemejer
President of CASE Management Board, Macroeconomics & Trade Director
Jan Hagemejer’s areas of expertise are international trade as well as macroeconomic and structural issues. He graduated from University of Warsaw where he also obtained his PhD and habilitation, as well as from Purdue University (MA in Economics). He works as an associate professor at the Faculty of Economic Sciences, University of Warsaw. Prior to … <a href="https://case-research.eu/project/upgrade-of-the-espons-territorial-impact-assessment-methodology-towards-new-innovative-approaches/">Continued</a>
Projects from this author:
- Study to Quantify the Excise Gap
- Drivers of involuntary part-time employment in the EU
- Implementation and simplification of the customs warehousing, specific use and processing customs procedures
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Aga Skowronek
Economist
Aga Skowronek is an Economist at CASE - Center for Social and Economic Research, working predominantly in fiscal and social policy projects. They are currently researching net wealth taxes as part of the “Wealth taxation, including net-wealth, capital and exit taxes” project.
Projects from this author:
- Democratic transformation from an intersectional perspective: exploring the impact of socioeconomic status and social identity on women’s experiences of the Polish transformation
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The challenges of VAT beyond VAT in the Digital Age
This study should consider possible improvements to the EU VAT system and assess their feasibility and likely consequences, based on the analysis of its current weaknesses, gaps, inefficiencies. As requested by the ToR, this requires a forward-looking analysis and prospective reflection, combined with and based on the retrospective assessment of the current situation. The study requires, on the one side, a thorough re-assessment of well-known problems of the EU VAT systems, which have been discussed for years by policymakers, scholars and in courts and tribunals, the solutions to which have already been long proposed in the academic as well as policy arena. On the other side, it requires a fresh view to identify new solutions to old problems, new problems and their possible solutions, as well as potential unknown problems, i.e. those that may appear in the future given the current economic, political and legal evolution and the megatrends of the EU and global society. Operationally, the activities needed to achieve the objectives of the study are straightforward. For each of the areas or angle of analysis, the study team will have to: Identify existing weaknesses and challenges of the EU VAT system, including those that may appear in the future given the likely evolution of the current situation. Design solutions to the problems identified. Assess the feasibility and consequences of the solutions identified.
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Wealth taxation, including net-wealth, capital and exit taxes
The study aims to provide further information regarding the uptake and economic consequences of introducing wealth-related taxes. The purpose of the study is to shed further light firstly into recurrent wealth related taxes by (i) reviewing the conditions for the implementation of a net wealth tax and its consequences, to provide a detailed literature review on recurrent capital taxes in the EU and analyse their economic consequences; and secondly (ii) to provide an overview of existing non-recurrent wealth related taxes, namely, by providing an overview of capital taxes, inheritance and gift taxes and the existing exit tax provisions in the field of personal income taxation (including relevant statutory references), and how these interrelate with and complement the legal framework of taxing net wealth and capital gains. The study builds on previous research work mapping wealth taxes and estimating the consequences of their introduction. It is structured along two parts comprised of two and three workstreams respectively, related to the topics outlined above. Part 1 – Recurrent taxation, Workstream 1 – Net wealth taxes Part 1 – Recurrent taxation, Workstream 2 – Capital taxes Part 2 – Non-recurrent taxation, Workstream 3 – Capital taxes Part 2 – Non-recurrent taxation, Workstream 4 – Inheritance and gift taxes Part 2 – Non-recurrent taxation, Workstream 5 – Exit taxes
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Jan Sadowski
Economist
Jan Sadowski is a Junior Economist at the Center for Social and Economic Research. His work focuses on data acquisition, analysis, and visualization.
Projects from this author:
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“Cash for Rent” programs’ comparative analysis for the Shelter, Housing and Accommodation Sector coordinated by IOM Poland
The project evaluates the effectiveness of Cash for Rent programmes in Poland, which support refugees in transitioning from shared or collective accommodation to independent private housing. Such programmes are crucial in promoting self-reliance, stability, and social integration among displaced populations.
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Fossil fuel subsidies
EU and Member States have repeatedly committed to reforming fossil fuel subsidies, yet such support remains widespread and continues to undermine the EU’s climate and energy objectives by sustaining fossil fuel use, dependence on third countries, and higher long-term costs
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MTIC Gap 2026 – Update of the Intrastat-based Methodology
The main objective of the study is to reduce uncertainty regarding both the scale of MTIC fraud in the European Union and the most robust methodological approaches for measuring it. The project builds on the Commission’s 2024 analytical work, which assessed alternative estimation methods and tested a machine-learning-based approach using Intrastat mirror statistics for EU trade in goods covering the period 2010–2023.
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“Cash for Rent” programs’ comparative analysis for the Shelter, Housing and Accommodation Sector coordinated by IOM Poland
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Mikołaj Herbst
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Magdalena Wiśniewska
Head of Business Development Team
Magdalena Wiśniewska is responsible for managing research projects at CASE. She holds MA in International Relations from the Nicolaus Copernicus University in Toruń and MA in Finance & Accounting from Warsaw School of Economics. During her career she gathered an extensive experience both in the public and private sector. She worked among others for Office … <a href="https://case-research.eu/project/upgrade-of-the-espons-territorial-impact-assessment-methodology-towards-new-innovative-approaches/">Continued</a>
Projects from this author:
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The future of UK-EU cooperation on Justice and Home Affairs from the perspective of Poland
This project examines the future of United Kingdom–European Union cooperation in Justice and Home Affairs (JHA) through an in-depth case study of Poland. It frames UK–EU relations as an evolving, practical partnership shaped by shared risks and operational needs rather than purely by post-Brexit institutional arrangements.
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Study to analyse national sick leave policies and their impacts on workers’ health and productivity to identify best practices for workers and businesses
The project involves carrying out a comparative study of national sick leave policies in the European Union. It focuses on analysing sick leave policies and their impacts on workers’ health and productivity, with the aim of identifying best practices for workers and businesses.
- The Role of the WTO in EU Trade
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The future of UK-EU cooperation on Justice and Home Affairs from the perspective of Poland