our projects

Analysis of the costs and benefits of the proposed amended version of the European Sustainability Reporting Standards (ESRS).

Study for the Association of Hotels, Restaurants & Cafés in Europe (Hotrec) on the impact of changes in VAT rates on the hospitality sector in Europe.

This study examines the implementation, application, and performance of the Anti-Tax Avoidance Directive (ATAD) to date, and will support DG TAXUD in concluding an evaluation of the Directive.

Evaluation of the activities of the European Centre for Disease Prevention and Control (ECDC) in the 2019-2025 period, including of the proposal to extend the agency’s mandate to non-communicable cross-border threats.

Feasibility study for DG TAXUD aimed at exploring the potential development and implementation of a new, unified EU Tax Identification Number (TIN), as well as associated verification instruments. This study is part of an ongoing effort to enhance the efficiency of cross-border tax reporting, improve data quality and strengthen tax compliance across EU member states.

As part of an intervention by FAO, regulatory impact assessment (RIA) support to Georgia’s Ministry of Environment and the Regional Environmental Centre for the Caucuses (RECC) on the drafting of new legislation to regulate pasturelands effectively.

Study for the European Container Glass Federation (FEVE) on the potential impacts that an inclusion of container glass into the EU Carbon Border Adjustment Mechanism (CBAM) would have on the packaging glass industry, particularly analyzing the impact on EU producers of container glass, the downstream value chains, and the sector’s competitiveness.

As part of support provided by the United Nations Institute for Training and Research (UNITAR), advice on a regulatory impact assessment (RIA) on the approximation of Georgia’s legislation to EU’s Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) and Classification, Labelling and Packaging (CLP) of Chemical Substances and Mixtures Regulations.

Quantitative analysis for DG TAXUD of value added tax (VAT) non-compliance and expenditures in VAT, as well as their drivers, in the EU (and candidate countries) in 2025.

Update for DG TAXUD of the eariler IA Study and in subsequent Commission’s documents analysing impacts and potential changes to alcohol taxation in the EU. The update includes also an analysis of the quantitative impact on cross-border flows of a few possible revisions of the rules governing the limitiationd of such flows.

Update for DG TAXUD of the eariler IA Study and in subsequent Commission’s documents analysing impacts and potential changes to tobacco taxation in the EU. The update includes also an analysis of the quantitative impact on cross-border flows of a few possible revisions of the rules govrtning the limitiationd of such flows.

This study for DG TAXUD considers possible improvements to the EU value added tax (VAT) system after VAT in the Digital Age (ViDA), assessing their feasibility and likely consequences. It relies on the analysis of current weaknesses, gaps and inefficiencies, adopting a forward-looking prospective analysis combined with and based on the retrospective assessment of the current situation.

Study for DG TAXUD conducted in support of Tetra Tech and in partnership with Intellera and Wavestone to assist the interim evaluation of the 2021-2027 Customs program, an initiative supporting implementation of customs policy and legislation at EU and national levels.

Interim evaluation for DG TAXUD conducted in support of Ipsos of the Customs Control Equipment Instrument (CCEI), aimed at assessing implementation in the 2021-2024 period.

Study for DG TAXUD in support of an assessment of possible policy considerations on the taxation of the financial sector (implemented in partnership with CASE, Dale Conseil, Forvis Mazars, Intellera, and SEURECO).

This study for DG TAXUD was carried out in partnership with Ipsos to support the interim evaluation of the 2021-2027 Fiscalis program, a cooperation initiative for national tax administrations within the EU.

This involved the assessment of the procurement procedures of the European Centre for Disease Prevention and Control (ECDC), including a benchmarking exercise with comparable European agencies.

The Africa Fragility Initiative (AFI) is an IFC platform supporting responsible private sector growth in 32 African countries with fragile dynamics. This strategic review covered AFI’s support for local economic development by strengthening the domestic private sector, applying conflict sensitivity to IFC’s work in fragile and conflict-affected situations (FCS), and innovating and providing thought leadership on FCS issues. It included efforts such as the Local Champions Initiative, as well as pilot innovative tools and approaches in the areas of climate mitigation and adaptation, and refugees/forced displacement. The review covered the six traditional evaluation criteria, and involved the elaboration of case studies on conflict sensivity, knowledge management and investment facilitation.

This assignment for the European Financial Reporting Advisory Group (EFRAG) involved a cost-benefit analysis of the standards for sustainability reporting for listed for small and medium-sized enterprises (SMEs) – as mandated by the Corporate Sustainability Reporting Directive (CSRD) – as well as for non-listed SMEs reporting voluntarily.

Hosted by the World Bank, the US$ 2 billion Global Agriculture and Food Security Program (GAFSP) seeks to improve food security in IDA countries. This assignment involved an assessment of GAFSP’s engagement in fragile and conflict-affected situations (FCS) as well as of the integration of fragility/conflict-sensitive features in the design and implementation of GAFSP-supported projects across the world. It also included the development of a theoretical framework on the interactions between conflict/fragility and food (in)security, as well as the elaboration of case studies on GAFSP-supported projects in Ethiopia, Haiti, Liberia, and Timor-Leste.

Training on regulatory impact assessment (RIA) procedures for staff of the legal service division of FAO. The training was carried out in collaboration with LUISS University.

Evaluation of core support provided by the Embassy of Sweden for the implementation of 2020–2024 Strategy of the Georgian Farmers’ Association (GFA), including the reconstruction of a Theory of Change for the Strategy. The evaluation was carried out under framework agreement with the Swedish Development Cooperation Agency (Sida) managed by NIRAS.

Data collection and legal analysis of regulatory data for the USA in preparation of the 2024 edition of the Product Market Regulation indicators, a set of indicators published by the OECD assessing the extent to which public policies create barriers to market entry and competition.

Study for Airlines for Europe (A4E) analyzing the nature and scale of commercial practices by online travel agents and assessing their impact on consumers and carriers, providing independent evidence for the advocacy efforts of A4E and its members.

Comprehensive assessment for the Swedish Chemicals Agency (KEMI) of a program aimed at building capacity and improving preventive chemicals management among governments and other actors in low-income countries.

Analysis for DG TAXUD of the levels of value added tax (VAT) evasion at EU level and for each member country in 2024, providing the European Commission and national tax authorities with actionable evidence to assess the effectiveness of existing and perspective policies to tackle tax evasion.

End-line assessment of the second phase of the investment climate pillar of the Ethiopia Multi-Donor Initiative (MDI), an IFC-managed initative aiming to enhance Ethiopia’s business environment by improving business regulations at national and sub-national levels, promoting investments, supporting the tourism sector, and facilitating trade. The assessment covered the six traditional evaluation criteria, and involved – at the impact level – the calculation of compliance cost savings and private sector savings from implemented reforms.

Support to the Government of Romania for the development of a monitoring framework for the Romanian National Sustainable Development Strategy and corresponding National Action Plan.

This study for DG GROW provided an evidence-based assessment of the potential costs and benefits – in terms of access to climate finance and participation in the value chain – for small and medium-sized enterprises (SMEs) in voluntarily reporting their alignment with the EU taxonomy. It also included recommendations to simplify the reporting process and reduce the burden on SMEs. The study involved the implementation of a survey of approximately 4,400 SMEs across 13 Member States.

In collaboration with Ramboll and London Economics, this study for DG TAXUD assessed the implementation of EU rules on administrative cooperation in direct taxation between 2018 and 2023. It examined the effectiveness, efficiency, relevance, coherence, and EU added value of Directive 2011/16, identifying key lessons to strengthen the administrative cooperation mechanisms on direct taxation.

Evaluation for the European Institute for Gender Equality (EIGE) of a project seeking to increase the capacity of EU candidate countries and potential candidates to measure and monitor impact of gender equality policies.

Training course at the European University Institute (EUI) for civil servants, professionals and academic scholars on ex ante impact assessment and ex post evaluation of policies, drawing on EU and World Bank experience.

Managed by IFC, the Kakuma Kalobeyei Challenge Fund (KKCF) is a multi-donor initiative promoting private sector engagement in a refugee-hosting area in Northwestern Kenya. This theory-based, mid-term review of the KKCF covered the six traditional evaluation criteria as well as the cross-cutting areas of fragility/conflict-sensitivity, gender, and environmental & social aspects. It also involved the elaboration of case studies on selected KKCF investees in the agribusiness, education/childcare, financial services, and telecommunications sectors.

Preparation of annual market reports and quarterly updates on the glass packaging market, including analyses of both industry data and the policy ocntext, for the European Container Glass Federation (FEVE).

This study for DG SANTE covered commitments pledged under the EU Code of Conduct on responsible food business and marketing practices.

This evaluation covered the US$ 17 million multi-donor Partnership Fund for the Sustainable Development Goals (SDGs) hosted by the World Bank Group, seeking in particular to promote global partnerships for sustainable development (SDG 17). In collaboration with MDF, it involved the assessment of the effectiveness, impact, efficiency, and sustainability of the fund’s portfolio of 50 projects worldwide. It also included an elaboration of the fund’s Theory of Change framework.

This study for DG TAXUD supported an impact assessment on the revision of the value added tax (VAT) rules applicable to the travel and tourism sector. It focused on the Tour Operators Margin Scheme, VAT rules for passenger transport, and VAT exemption on duty-free supplies to non-EU travellers.

Training course for the Ministry of Culture of the Kingdom of Saudi Arabia on the introduction to regulatory impact assessments (RIAs), targeting civil servants and linked to the local regulatory reform program.

This assignment for DG GROW supported an impact assessment on the revision of the legislation on the making available and placing on the market of detergents.

Training for Albanian public authorities on EU Accession Negotiations, focusing on chapter 20 of the acquis communautaire (late payments, tourism, innovation, industrial policy, and skills).

Revision and operationalization of the monitoring plan of UN-SDG’s Strategy on Policy Coherence for Sustainable Development Strategy in Italy and globally.

End-of-project performance evaluation of the second phase of the Mozambique Investment Climate Project, an IFC initative aiming to enhance Mozambique’s business environment by improving regulations in areas such as property registration, insolvency resolution, business licensing and registration, and electricity access. The evaluation supported the drafting of the Project Completion Report, but also sought to inform the Government of Mozambique, national counterparts, and other stakeholders of results achieved (including the calculation of compliance cost savings at the impact level)and lessons learned.

Based on a Theory of Change framework, this assignment entailed the first comprehensive assessment of the access to and use of financial services (financial inclusion) as well as the financial security, resilience, freedom, and confidence (financial health) of both Syrian and non-Syrian refugees in Jordan. In collaboration with Lattanzio KIBS, and with data collection carried out by Mindset, this UNHCR Jordan survey covered over 3,600 respondents living in camps and host communities across the country.