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Wealth Taxation, Including Net Wealth, Capital and Exit Taxes
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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.
Articles from this author:
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The CASE 2026 Easter Basket
The cost of the Easter basket in 2026 is significantly higher than a year earlier. According to CASE Online CPI data, its value increased by 12.8% year-on-year, with the rise driven primarily by higher prices of dark chocolate. Excluding this product, the increase would have been only 1.8%, highlighting how strongly individual items can influence the overall basket.
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VAT gap in Europe. Edition 2025
The report provides an updated analysis of the VAT compliance gap and the VAT policy gap across EU Member States, as well as selected EU candidate and potential candidate countries, covering trends over the period 2019-2023 and, for the first time, including selected EU candidate and potential candidate countries. It examines the discrepancy between the theoretical VAT Total Tax Liability (VTTL) and actual VAT revenues, offering insights into inefficiencies in tax compliance and revenue losses driven by policy choices.
- The CASE 2025 Christmas basket
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The CASE 2026 Easter Basket
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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/publications/wealth-taxation-including-net-wealth-capital-and-exit-taxes/">Continued</a>
Articles from this author:
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The Cost of Lost Potential: An Economic Analysis of the Foster Care System
The report analyses the functioning of the foster care system in Poland, with a particular focus on the level of financial support and the situation of young people leaving care. It shows that although the majority of children are placed in family-based care, the level of benefits is uneven, with the lowest support provided to kinship foster families. At the same time, institutional care remains the most costly form of care from a public finance perspective.
- The repercussions of US agri-food tariffs on EU regions
- The Role of the WTO in EU Trade: State of play ahead of WTO MC14
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The Cost of Lost Potential: An Economic Analysis of the Foster Care System
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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.
Articles from this author:
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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud – Final report: phase 1
The phenomenon of Missing Trader Intra-Community fraud (MTIC fraud) stands out as a significant form of VAT fraud. In this scheme, a fraudulent trader sells goods and services to other businesses, collects the VAT from customers, and then vanishes without remitting it to tax authorities. Despite variations in assessments of its exact scale, both revealed … Continued
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Global value chains: Potential synergies between external trade policy and internal economic initiatives to address the strategic dependencies of the EU
Global value chains enable two-thirds of international trade, notably for the EU. The EU wants to preserve its commercial links with third countries and organisations to make up for trade disruptions. This study examines sustainable supply of raw materials, commodities, and critical goods using the EU’s Open Strategic Autonomy concept. It examines which raw material … Continued
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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud – Final report: phase 1
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Hanna Płonka
Economist
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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.
Articles from this author:
- The repercussions of US agri-food tariffs on EU regions
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The CASE 2026 Easter Basket
The cost of the Easter basket in 2026 is significantly higher than a year earlier. According to CASE Online CPI data, its value increased by 12.8% year-on-year, with the rise driven primarily by higher prices of dark chocolate. Excluding this product, the increase would have been only 1.8%, highlighting how strongly individual items can influence the overall basket.
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VAT gap in Europe. Edition 2025
The report provides an updated analysis of the VAT compliance gap and the VAT policy gap across EU Member States, as well as selected EU candidate and potential candidate countries, covering trends over the period 2019-2023 and, for the first time, including selected EU candidate and potential candidate countries. It examines the discrepancy between the theoretical VAT Total Tax Liability (VTTL) and actual VAT revenues, offering insights into inefficiencies in tax compliance and revenue losses driven by policy choices.