Roel Dom

Between values and interests: drivers of EU aid

EU aid is still more poverty-focused than peers, but external policy drivers are growing and reshaping development cooperation after Global Gateway

How has the Global Gateway reshaped EU development aid?

The Iran energy shock is a test of European discipline on state aid

The latest EU temporary state-aid framework is needed to shield industries and consumers from short-term costs, but should not become more permanent

Financing the EU budget: an assessment of five proposals for new resources

Four of five new European Union budget ‘own resources’ proposed by the European Commission should go ahead with changes; the fifth should be scrapped

EU aid for domestic revenue mobilisation after the Sevilla Commitment

The 2025 Sevilla Commitment renews the push for domestic revenue mobilisation, with the EU needing stable, targeted support for low-income partners

Debt sustainability in Japan and the case for a fiscal council

Rising rates are testing Japan’s fiscal framework, with debt dynamics hinging on growth and pointing to the need for adjustment and a fiscal council

Tax, sovereignty and the EU

How will Europe manage the collision of money, politics and global reform?

How the global minimum tax amendments could reshape Europe’s tax incentives

This analysis offers estimates for EU countries of the possible impact of the ‘safe harbour’ update to the global minimum tax on corporate profits

Is EU tax advice steering reform, or just tracking political moods?

Shifting priorities, slow progress: an analysis of EU tax recommendations

EU tax advice has broadened to new objectives, yet uneven implementation highlights the limits of soft coordination

CORE concerns: why a turnover-based levy is wrong for the EU budget

A plan to raise EU revenues from companies benefitting from the single market would create risks and distortions, and should be withdrawn

The European single market: restarting the perpetual revolution

Boosting the EU single market needs stronger rule enforcement and targeted harmonisation, especially in services and regulated professions

Bigger, better funded and focused on public goods: how to revamp the European Union budget

Boosting EU budget revenues with a defence spending shortfall levy

The European Union’s defence spending laggards could be asked to pay more into the common budget

Effective Tax Rates, Firm Size and the Global Minimum Tax

New facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries

Europe’s geoeconomic and development objectives clash in Goma

Despite its critical mineral interests, the EU should be strict on Rwanda to maintain credibility and encourage conflict de-escalation