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The impact of the global minimum tax on corporate tax revenues: evidence for EU Member States
Get PDFMost Member States have already transposed the EU Minimum Corporate Tax Directive that implements the so-called "Pillar Two" of the global agreement to address the tax challenges arising from the digitalisation of the economy. The Directive ensures a 15% global minimum level of taxation of for multinational enterprise groups and large-scale domestic groups in the Union that have an effective tax rate below 15%. The new top-up tax is expected to reduce profit shifting. While previous estimates have been produced by the IMF, OECD and EU Tax observatory, we bring complementary evidence by considering also the long-term and economy-wide impact of Pillar Two for the EU. Our empirical estimates, based on the 2017-2021 country-by-country reporting (CbCR) data collected by the OECD, suggest that Corporate Income Tax (CIT) revenues in the EU would increase on average by 7.1% or EUR 26 billion annually from the implementation of the Global Minimum Tax Rules by all EU countries in the short run. These calculations take into account the recent policy developments in the US concerning the opt-out from the Pillar Two agreement. Our long-term fiscal projections, once the impact of Pillar Two implementation on business investment is factored in, indicate that CIT revenues would increase annually by 7.0% (EUR 25.7 billion) for the EU as a whole.JRC.B.2 - Fiscal Policy Analysi
A revision of the SOLI model of rigid bodies in EUROPLEXUS
Get PDFThis report presents a revision and re-formulation of the so-called old model for the simulation
of rigid bodies (SOLI model) in the EUROPLEXUS code. This model is based on the substitution
( decomposition ) of the discretized rigid body by a mechanically equivalent set of four points in
3D space (two points in 2D space, but the 2D version of the model has not been implemented yet).
The rigidity of the equivalent mechanical system is enforced by a suitable set of constant-distance
constraints on the equivalent points via the Lagrange multipliers method.
Although EUROPLEXUS is primarily dedicated to the simulation of deformable mechanical sys
ems (both uids and structures), it is not infrequent that at least some (solid) parts of the numerical
model behave at least approximately as rigid, non-deformable bodies.
A class of problems where a rigid model might be useful is that of crashes. For example, when
treating the impact and crash of vehicles in the framework of protection of public spaces against
terrorist attacks, e.g. by means of road barriers, some parts (typically the vehicle body and some
components) are highly deformable while others (e.g. the engine) are comparatively much sti er and
could be treated as rigid. Modelling such nearly-rigid parts as a very sti solid severely penalizes the
transient explicit solution because of the drop it causes on the stability step of the time integration
procedure.
What is needed is the possibility of treating a rigid body in a more rigorous, but also in a more
general manner than by simple blockages. The present report presents a possible approach to this
task (the SOLI model) that was historically implemented in EUROPLEXUS and has been recently
completely revised and enhanced by several new features (NODE, ELE2, HYBR, FEXT directives) in order
to make it more functional to vehicle crash simulations for the protection of public spaces.JRC.E.3 - Built Environmen
On the Performance of Portable NiMH Batteries of General Use
No full textNiMH batteries are the most used technology of rechargeable batteries sold directly to consumers. Herein, we study the performance of the most common sizes of portable NiMH batteries (AA, AAA, D, C, and 9V). The performance and durability parameters—capacity, charge retention, charge recovery, and endurance in cycles—are measured for these types of batteries, according to the standard IEC 61951-2:2017 NiMH batteries. The purpose of this study is to create a basis for setting minimum performance requirements for the parameters in the European Regulation concerning batteries and waste batteries, EU 2023/1542, Annex III, Part B. Results show that the charging time of 16 h could be reduced to 8 h for verifying the rated capacity. The performance of commercial batteries with regard to charge retention, charge recovery, and endurance in cycles is often found to be 25–30% better than required in the relevant IEC standard. Furthermore, we present a short comparative analysis of an application test (IEC 60086-2:2021 “toy”) for portable NiMH batteries with primary batteries. Such data allow comparing the performance of portable NiMH batteries compared to primary batteries in the application test “toy”.JRC.C.1 - Battery and Hydrogen Technologie
Building capacity for evidence-informed policymaking in governance and public administration in a post-pandemic Europe
Get PDFThe project "Building capacity for evidence informed policymaking (EIPM) in governance and public administration in post-pandemic Europe" supported seven European Union (EU) member states (Estonia, Belgium, the Czech Republic, Greece, Lithuania, Latvia and the Netherlands) in building capacity to improve the effectiveness of their public administrations, through greater capacity for supply and uptake of scientific knowledge, evaluation, and evidence in policymaking. The expected long-term impact of this project is the reinforced institutional integration of the use of evidence, science and evaluation for policymaking.
This report presents the results of the joint work of approximately 100 people from Estonia's public sector who participated in survey, numerous interviews, focus groups and workshop during 2023–2024. The final country report consists of three main parts in chronological order of the work: the diagnostic report (chapter 4), the needs and gaps assessment report (chapter 5) and the roadmap (chapter 6). Each preceding chapter is integral to the subsequent one; thus, the roadmap chapter is of particular significance, as it presents a detailed plan for implementing change. All chapters focus on the supply and demand side of the Estonian EIPM system as well as the brokerage level where supply and demand meet. The term ‘supply side’ refers to organizations supplying the evidence to be used in policy processes. ‘Demand’ refers to those using evidence and scientific knowledge in their policy processes.JRC.S.2 - Science for Democracy and Evidence-Informed Policymakin
Reparability Scoring System - Product relevance scoping study
Get PDFThis JRC Science-for-Policy report undertakes a scoping study to identify product groups under the ecodesign framework that would be most relevant for the implementation of an EU-wide product reparability scoring system based on the general system developed by the JRC in 2019. The product groups considered are under the families of small household appliances, consumer electronics and those under the Ecodesign and Energy Labelling Working Plan 2022-2024. The assessment of product groups relevance is conducted using a (mainly qualitative) multi-criteria assessment methodology proposed by the JRC specifically for that purpose, which involves identifying the relevance of the product group first in terms of market presence, then its relevance for lifetime extension and reparability, and lastly the appropriateness of addressing reparability via a multi-parameter index. The assessment results in the preliminary identification of most relevant product groups proposed for establishing a reparability score. Finally, the potential of addressing reparability scoring by means of a horizontal measure, which would cover a number of product groups, is explored.JRC.B.5 - Circular Economy and Sustainable Industr
Increased food crop diversification and gathering of wild plants associated with women's dietary diversity in Chad
No full textWomen of reproductive age are particularly vulnerable to low-quality diets due to their higher micronutrients needs. The minimum dietary diversity for women (MDDW) is a proxy for micronutrient adequacy in this group of women. Its relationship with other aspects that lead to malnutrition is not fully elucidated and depends on the context. In this study, we assessed the prevalence of MDDW among women of a rural area in Chad and its association with socioeconomical, agricultural, dietary and food security data. A cross-sectional study was conducted. Following a multistage cluster sampling, 984 women of reproductive age were randomly selected and interviewed in March 2019. We obtained food consumption data through unquantified 24 h recalls and computed MDDW as consuming at least five out of 10 predefined food groups. We constructed a Food Production Diversity Score (FPDS) with crop and livestock information. We obtained multivariable logistic regression models including different covariates. MDDW was achieved by only 33\% of women in the sample. In our final model, we identified a significant association of MDDW with the FPDS and gathering of wild plants. Women in households with the highest FPDS had 70\% more chances of achieving MDDW than those with the lowest FPDS. Gathering wild plants doubled these chances. Areas of cultivated land, Water, Sanitation and Hygiene resources, and a high level of food security, measured with the Household Food Insecurity Access Scale, were also significantly related to the achievement of MDDW. This illustrates the importance of nutrition-sensitive policies, also considering biodiversity and food production diversification.JRC.D.5 - Food Securit
Artificial Intelligence and cybersecurity in health
No full textThis collection contains data collected and/or produced in the frame of activities towards (i) realising trustworthiness of AI in practice in health and (ii) a better understanding and characterisation of cyber incidents in health in order to feed into enhanced cyber resilience of healthcare settings.JRC.F.2 - Technologies for Healt
Circular Economy Strategies for the EU's Renewable Electricity Supply
Get PDFCircular Economy Strategies for the EU's Renewable Electricity is a Joint Research Centre (JRC) exploratory study that provides a new perspective and new evidence on waste streams emerging from the transition to renewable electricity in the EU. The analysis supports the policy-making process and the JRC’s research on clean energy technologies implementing the European Green Deal, 2030 Climate and Energy Framework, Renewable Energy Directive, and the Waste Framework Directive. The report summarises the available information on the topic (technologies, waste streams, relevant literature and data, and technical, economic and information challenges). The clean energy technologies contain substances covered by the Critical Raw Materials Act; although the report does not focus on the permanent magnets and rare earth minerals associated with renewable energy, mostly wind turbines. Instead, the report highlights potential priority waste streams such as steel, cement and silicon. It provides a strategic assessment highlighting the rapid increase of wastes driven by the energy transition’s demand for technologies and infrastructure to replace fossil fuel infrastructures. Policy-relevant strategies to address gaps in regulation and research are highlighted. The report demonstrates that future waste volumes from solar and wind electricity generation in the EU are complex and will be generated in far greater quantities and at different rates than previously estimated. In addition, the report quantifies the waste footprint of decommissioning fossil fuel electricity plants.JRC.B.5 - Circular Economy and Sustainable Industr
Scientific, Technical and Economic Committee for Fisheries (STECF) – 76th Plenary report (STECF-PLEN-24-02)
Get PDFCommission Decision of 25 February 2016 setting up a Scientific, Technical and Economic Committee for Fisheries, C(2016) 1084, OJ C 74, 26.2.2016, p. 4–10. The Commission may consult the group on any matter relating to marine and fisheries biology, fishing gear technology, fisheries economics, fisheries governance, ecosystem effects of fisheries, aquaculture or similar disciplines. The Scientific, Technical and Economic Committee for Fisheries held its 76th plenary from 8 to 12 July 2024.JRC.D.2 - Ocean and Wate
Establishing bio-logging data collections as dynamic archives of animal life on Earth
No full textRapid growth in bio-logging—the use of animal-borne electronic tags to document the movements, behaviour, physiology and environments of wildlife—offers opportunities to mitigate biodiversity threats and expand digital natural history archives. Here we present a vision to achieve such benefits by accounting for the heterogeneity inherent to bio-logging data and the concerns of those who collect and use them. First, we can enable data integration through standard vocabularies, transfer protocols and aggregation protocols, and drive their wide adoption. Second, we need to develop integrated data collections on standardized data platforms that support data preservation through public archiving and strategies that ensure long-term access. We outline pathways to reach these goals, highlighting the need for resources to govern community data standards and guide data mobilization efforts. We propose the launch of a community-led coordinating body and provide recommendations for how stakeholders—including government data centres, museums and those who fund, permit and publish bio-logging work—can support these efforts.JRC.D.5 - Food Securit