14 Dec 2018 - 14 Dec 2019

“Future Trends and Taxation”

Megatrends of our times, such as climate change, technological advances, population ageing and globalization, influence strongly the way how societies operate. However, there is marked uncertainty about these trends already in the medium term. For the longer term, uncertainty becomes fundamental. These trends, or the drivers of change behind them, are also likely to require changes in policies to ensure the welfare of the citizens. This is also true for tax policies, as these developments will affect the structure of tax revenues, tax administrations and the policy design.

To be prepared for the future, the study on “Future Trends and Taxation” aims not only at analysing these impacts on tax revenues but also at forming a basis for follow-up work. It focusses on the interaction of global trends and taxation. The authors pay special attention on four thematic areas and drivers of change: climate change and environmental externalities, technology, demographics, and geo-political landscape. The ultimate goal is to support the Commission’s work on securing the sustainability of our tax systems.


Project funding: Directorate General Taxation and Customs Union

Project leader: ETLA - The Research Institute of the Finnish Economy

Project partners:  CASE, CPB,  DIW,  DONDENA,  ETLA, IEB, IFS, IPP, PWC, ISER