This workstream examines how tax policy, particularly capital taxation and investment incentives, affects business activity and competitiveness across the European Union. It explores the trade-offs involved in the design of tax incentives, assesses the legal and economic constraints that shape policy choices and synthesises empirical evidence on the impact of capital taxation on investment and economic performance.
The objective is to support the development of more effective, equitable and growth-oriented tax policies that strengthen competitiveness and sustainable growth in the EU.