Cross-Border Impact Assessment 2018

This year’s impact assessment survey was conducted between February 2018 and March 2018 and distributed to ITEM stakeholders and other interested parties. ITEM received numerous written responses to this survey from various partners. In addition, topics may also be highlighted in the context of ITEM’s day-to-day activities under the ITEM annual cycle. Another way of identifying topics is for ITEM to conduct a quick scan of policy initiatives or programmes. After screening the submitted dossiers and topics, the final selection of dossiers was made based on the advice of the Working Group on Border Effects.

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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