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

Cross-Border Impact Assessment 2018: Dossier 1: Increasing the Dutch low VAT rate

This dossier examines the possible border effects of increasing the low VAT rate in the Netherlands. The study focused on providing an ex ante estimate of the economic impact of the increase.

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Cross-Border Impact Assessment 2018: Dossier 2: Obligation qualifying foreign taxpayer ("90% rule")

Researchers focused on examining trends from 2013-2016 to see if there were notable changes in the number and composition of non-resident workers in the Netherlands after the 90% rule took effect.

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Cross-Border Impact Assessment 2018: Dossier 3: Pension ages in NL/BE/DE

This dossier consists of an analysis of the border effects of different national schemes regarding the retirement age. The analysis is multidisciplinary as it consists of different perspectives (tax, social security and pension).

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Cross-Border Impact Assessment 2018: Dossier 4: Baukindergeld

Ex ante examination of the planned German Baukindergeld. This dossier thoroughly examines the border effects of the measure and possible solutions to improve the legal arrangements for frontier workers.

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Cross-Border Impact Assessment 2018: Dossier 5: Social security of non-standard workers

This dossier assesses the situation of the non-standard worker by analysing existing social security legislation (ex post).

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Cross-Border Impact Assessment 2018: Dossier 6: Student dossier: ' Closed cannabis chain experiment'

This dossier includes an ex ante assessment of the border effects related to the planned Dutch legal cannabis cultivation pilot project.

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