Vor dem Hintergrund steigender Asylanträge werden die in den Jahren 2015 und 2016 ausgelösten zusätzlichen kurzfristigen Ausgaben
für Geflüchtete der Bundesländer und Gemeinden analysiert und deren Verteilung anhand der gebietskörperschaftlichen Aufgabenverteilung
Study by: Austrian Institute of Economic Research – ECORYS Holding BV
The objective of the study is to conduct an in-depth analysis of the design of health taxes in the EU, gather evidence on
their direct and indirect impacts and broadly assess costs versus benefits, in order to draw conclusions and identify best
practices in member countries, in particular pertinent to revenue generation, consumer behavioural change, health impacts,
redistributive effects and internal market aspects. The study aims to fill in data gaps and provide the European Commission
with evidence to analyse the performance of existing health taxes, as to inform potential future policy-making in this area.
The scope of this study covers the taxation schemes in place in EU member countries, notably those on HFSS products (high
in fat, sugar or salt), including non-alcoholic drinks.
Within the Framework Contract for the European Parliament's Committees on Budgetary Control and on Budgets, external expertise
is provided that shall support the Committees in their main activities in relation to the following six themes: Multiannual
Financial Framework (MFF) of the EU; EU revenue; annual adoption of the EU budget (annual budgetary procedure); follow up
of the implementation of the EU budget; discharge of the EU budget and ex-post control of implementation of the budget; fight
against fraud and the protection of EU financial interests.