Homepage CASE
Selected values
Wealth taxation, including net-wealth, capital and exit taxes
-
Date:
11 Dec 2024 - ongoing
-
Client:
DG TAXUD
-
Project leader:
CASE
-
Partners:
WIFO, ifo, IEB, PwC, VATT
-
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/wealth-taxation-including-net-wealth-capital-and-exit-taxes/">Continued</a>
Projects from this author:
-
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.
-
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.
- Upgrade of the ESPON’s Territorial Impact Assessment methodology – towards new innovative approaches
-
The future of UK-EU cooperation on Justice and Home Affairs from the perspective of Poland
-
Andrzej Robaszewski
Director of Fiscal Policy Studies and Sustainable Development
Andrzej Robaszewski is Director of Fiscal Policy Studies and Sustainable Development. His areas of expertise also include EU economic governance, energy markets and ESG.
Projects from this author:
-
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.
- Study to Quantify the Excise Gap
-
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.
-
MTIC Gap 2026 – Update of the Intrastat-based Methodology
-
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/wealth-taxation-including-net-wealth-capital-and-exit-taxes/">Continued</a>
Projects from this author:
- Upgrade of the ESPON’s Territorial Impact Assessment methodology – towards new innovative approaches
- Study to Quantify the Excise Gap
- Drivers of involuntary part-time employment in the EU
-
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:
- Upgrade of the ESPON’s Territorial Impact Assessment methodology – towards new innovative approaches
- Democratic transformation from an intersectional perspective: exploring the impact of socioeconomic status and social identity on women’s experiences of the Polish transformation
-
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.