2. The project in brief Project facts:
Brief name: FairTax
Duration: 4 years, from
Partners: 11
Coordinator: Prof. Åsa Gunnarsson, Umeå University, Sweden
In line with long term EU-strategies:
The renewed EU Sustainable Development Strategy -the four pillars of sustainability, economic, environmental, social and cultural
H2020-Societal Challenges (EURO-SOCIETY OVERCOMING THE CRISIS: NEW IDEAS, STRATEGIES AND GOVERNANCE STRUCTURES FOR EUROPE) .

3. The individual partners
(Coordinator) Åsa Gunnarsson, Umeå University Sweden
Lotta Björklund Larsen, Linköping University Sweden
Benedicte Brögger, Handelshöyskolen BI Norway
Karen Boll, Copenhagen Business School Denmark
Ann Mumford, King’s College London UK
Lynne Oates, University of Exeter UK
Emer Mulligan, National University of Ireland, Galway Ireland
Margit Schratzenstaller-Altzinger, WIFO Austria
Dana Nerudova, Mendel University Czech Republic
Kathleen Lahey, Queen’s University at Kingston Canada
Leonel Cesarino Pessôa, Getulio Vargas Foundation Law School Brazil .

5. Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies
Challenges
Welfare model under pressure
Demographic changes
Geopolitical changes
The legitimacy of the EU and EU members’ fiscal systems
EU’s ability to take concerted long-term action in fiscal matters .

6. Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies
Constraints
National tax policies for growth and policies for social equality are not harmonized.
Inbuilt barriers to full recognition of treaty-based obligations relating to environmental issues and harmful tax competition that are binding on EU members and the EU itself.
National tax systems are not coordinated across borders.
Tax systems with levels of complexity that are completely disproportionate to the amounts of incomes in question. .

7. Objectives
Options for expanding EU legislative competences, or other governance mechanisms, enabling it to effectively harmonise and coordinate Member States' tax and social policies.
Reform options for state-­level coordination to create fairer, more stable and sustainable tax and social policy regimes.
Strategies for the increased effectiveness and harmonisation of tax administration and compliance structures within the EU and non-EU areas.
Recommendations for true own-source EU revenues. .

8. .

9. Multidisciplinary research is needed to address the complex problems
Aggregate data simulations of tax systems at different levels of sustainability
Comparison of tax policies and social equality policies in selected jurisdictions
Descriptions of historical and institutional contexts
Comparison of tax administration practices in selected jurisdictions
Ethnographic research
Risk management criteria
Cross-national discussions forums between tax administrators and researchers
Stakeholder dialogue forum with tax administrators, companies and tax advisors .

10. Outcomes for different purposes
National reports
Cross-national comparative reports
Tax simulation models for sustainability assessment
Policy recommendations to develop fiscal policies and tax administrative services
Academic papers in top journals
Conferences with stakeholders .

11. ADVANCEMENTS AND IMPACT
Brussels,
Swedish Permanent Representation
25 Oct 2016
-REVISIONING THE "FISCAL EU": SOCIAL, GENDER, ENVIRONMENTAL, AND ECONOMIC NORMS
-FINANCING THE EU BUDGET: CCCTB AND OTHER SUSTAINABILITY- ORIENTED CANDIDATES FOR EU TAXES
-WHAT MAKES TAX COLLECTION SUSTAINABLE?

12. IMPACT CCCTB and Own resources
Work done on CCCTB in WP 5 and on Own resources in WP 8 have achieved a substantial impact on the policy debate on the reform of the EU system of own resources at the EU level. Published work have been listed by the High Level Group On Own Resources (HLGOR) in the section ”Selected readings”. Moreover, Danuše Nerudová and Margit Schratzenstaller were invited by to present on its meeting on 30th Sept 2016 the results of the FairTax research on sustainability-oriented future EU funding and possible candidates on new own resources, among others also CCCTB.
And much more.

13. HLGOR

14. ADVANCEMENTS AND IMPACT WP 6 and 7 on tax compliance
-Workshop together with analysts from all Nordic tax agencies on the topic Co-Producing Tax Compliance: Tax Agency Mobilization of Taxpayers, Businesses, and Third Parties. -WorkingPaper on Regulating Tax Advisers: A European Comparison of Recent Developments and Future Trends. - Lotta Björklund Larsen: Book on Shaping Taxpayers

15. Fighting for sustainable and fair tax bases to pay for social security WP1-4
Several assignments/contracts from national governments, the Commission level and the EU parliament on gender equality and taxation.
In-depth analysis and close collaboration with stakeholders on the legitimacy on pension systems in the interface between sustainability into the future, policies designed to extend working life and willingness to pay through (increased) taxation to support pensions’.