Cross-Border Impact Assessment 2018

With its annual Cross-Border Impact Assessment, ITEM provides more insight into the effects on cross-border regions of European and national legislative and policy initiatives. The report is intended as a valuable tool for policymakers at regional, national and European level in making decisions regarding (cross-)border regions. These impact assessments notably help to identify existing or future cross-border effects and are thus contributing to the political debate.

The current research dossiers are the result of a successful collaboration between ITEM, its researchers and its partners.

Files

Increase of Dutch low VAT rate

The dossier explores the potential cross-border effects of the increase of the low VAT in the Netherlands. The research focused on providing an ex ante estimation of the economic consequences of the increase.

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Qualifying Foreign Taxpayer Obligation (“90% rule”)

Researchers aimed at examining trends over the 2013-2016 period to see if notable changes occurred in the number and composition of non-resident employees in the Netherlands after the 90%-rule came into force.

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Retirement ages in NL/BE/DE

The dossier consists of an analysis of the border effects of different national regulations on retirement age. The analysis is multidisciplinary in that it includes several perspectives (taxation, social security and pensions).

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Social security of non-standard workers

The dossier assesses the position of the non-standard worker by analysing existing legislation on social security (ex post).

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Student dossier: ‘Experiment gesloten cannabisketen’

The dossier comprises an ex ante assessment of the cross-border effects connected to the proposed Dutch pilot project on legal cannabis cultivation.

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