Effectiveness of fiscal incentives on businesses and consumers to adopt circular economy practices (acronym: FISCAL-CE)

This is a public procurement service contract (call identifier EC-JRC/SVQ/2026/LVP/3477-EXA) issued by the European Commission Joint Research Centre to assess the effectiveness of fiscal incentives and disincentives in promoting circular economy practices. The contractor must develop a comprehensive EU-wide database of fiscal instruments, advance measurement methods, undertake panel-data econometric analysis and comparative case studies, and provide guidance for an EU-wide approach to CE taxation and fiscal incentives. The planned contract duration is 12 months, the tender was published on 22 June 2026 and the EXA registration deadline is 27 August 2026 (23:59:59 Europe/Madrid) with electronic submission via the EU Funding & Tenders Portal. Eligible applicants include research institutions, universities and specialised consulting firms; the contract is not reserved for SMEs.

What it funds

A service contract to design and deliver a cross‑EU research study that (1) builds a comprehensive database of fiscal instruments affecting circular economy outcomes, (2) refines measurement concepts and recommends quantitative indicators, (3) applies panel‑data and econometric analysis plus comparative case studies to assess effectiveness (taxes prioritised), (4) proposes methods to evaluate combined policy mixes, and (5) provides actionable recommendations and guidance for an EU‑wide approach to CE taxation and fiscal incentives.

Who can apply

Eligible bidders:organisations or consortia able to deliver policy research and technical services (research institutes, consultancies, universities, specialised contractors). Contracting authority: European Commission Joint Research Centre (JRC).

Key deliverables (summary):Database of fiscal instruments; methodological development for measuring effectiveness; quantitative econometric analysis and comparative case studies; method for combined policy effect evaluation; recommendations and guidelines for EU policy ¹.

1. 1Develop EU-wide database of fiscal instruments relevant to circular economy (taxes, charges, subsidies, deposit-refund, PAYT, etc.)
2. 2Review literature and JRC/OECD data; define dependent and independent variables and suitable methods (including dynamic modelling)
3. 3Conduct panel-data econometric analysis and complementary comparative case studies
4. 4Propose method to evaluate combined/mixed policy approaches and provide policy recommendations for an EU-wide taxation approach

Budget:not specified in the published tender notice.

Submission method:electronic via the EU Funding & Tenders Portal. Lead contracting authority: European Commission, DG JRC - Joint Research Centre. Expected procurement type: services; CPV codes include 79311400 and 73110000.

Footnotes

1. 1Tender details and submission via the EU Funding & Tenders Portal FISCAL-CE tender.

Opportunity and contracting authority

Type:Public procurement tender for services. Lead contracting authority: European Commission, DG JRC Joint Research Centre (JRC). Call identifier: EC-JRC/SVQ/2026/LVP/3477-EXA. Tender publication date: 22 June 2026. Planned contract duration: 12 months. Submission method: eSubmission via the EU Funding & Tenders Portal. Registration / EXA deadline for registration: 27 August 2026 (23:59:59 Europe/Madrid). Primary portal listing: EU Funding & Tenders Portal opportunity ID d52f339a-7435 Tender notice

Aim and central research question

Central research question:To what extent do fiscal incentives and disincentives (for example taxes and tax reductions) encourage businesses and consumers to adopt circular economy practices? The contractor will design and deliver work to inform JRC recommendations for an EU-wide approach to circular-economy-related fiscal instruments and taxation.

Required tasks and deliverables (scope of work)

The contractor shall perform five main work packages:

1. 1Develop a comprehensive database of fiscal incentives and disincentives affecting circular economy outcomes implemented across European countries over time. Instruments to cover include taxes, charges, subsidies, deposit-refund schemes, Pay-As-You-Throw, and other economic incentives that influence production and consumption behaviour. Main focus on taxes. Use Milios (2021) and the OECD Policy Instruments for the Environment (PINE) database circular economy category and other suitable sources as guides; include coverage at Member State, regional and city levels where available.
2. 2Further the JRC Concept for Measuring Effectiveness by recommending suitable and proven methods of analysis (for example dynamic modelling approaches) and by identifying dependent and independent variables. Suggested dependent variables include Circular Materials Use Rate (CMUR) and greenhouse gas emissions (GHG). Conduct a literature review and assess existing databases (including JRC sources) to determine availability, quality, geolocation and accessibility of data on circularity indicators (waste prevention, reuse, repair, recycling, secondary material use, avoidance of landfill and incineration, resource productivity).
3. 3Conduct quantitative analysis using panel data and econometric methods to assess the extent to which different fiscal instruments (starting with taxes) contribute to measurable improvements in circularity indicators listed above. Complement quantitative analysis with comparative case studies of selected Member State instruments and jurisdictions (regions or cities) to investigate policy design, implementation, enforcement and institutional context. Contractor may propose additional methods where appropriate.
4. 4If data availability permits, propose a method for evaluating combined effects of mixed policy packages (interactions and synergies between instruments).
5. 5Provide policy-relevant feedback and evidence allowing the JRC to evaluate the landscape and formulate solid recommendations and guidelines for an EU-wide approach to circular-economy taxation and other fiscal incentives.

Key resources and references the tender requires using

The tender text explicitly references literature and databases to be used as starting material: Milios L. (2021) Towards a Circular Economy Taxation Framework (Circ. Econ. Sust.), OECD Policy Instruments for the Environment (PINE) database (circular economy category) and Thombs et al. (2025) Do decarbonization policies work? global meta-analysis. The contractor must also assess and integrate JRC internal databases where relevant.

Contract technical characteristics

Procurement type:services contract (CPV main: 79311400; additional CPV: 73110000). Planned period: 12 months. Contract extension/renewal not specified. SME suitability indicator in the record: false (i.e., not identified as SME-only).

Eligibility, applicants and consortium requirements

Eligible Applicant Types:Public and private organisations capable of executing research and policy analysis contracts. Typical eligible types: research institutes, universities, consultancies, economic and policy think tanks, NGOs with research capacity, large consultancies, and multidisciplinary teams combining economic modelling, econometrics, data engineering and policy expertise. SMEs may apply but tender is not restricted to SMEs. Individual natural persons are typically not eligible as lead contractors in this type of JRC procurement; participation via organisations is expected.

Consortium Requirement:The tender text does not mandate a multi-partner consortium explicitly; a single legal entity may submit. However, the scope (database construction, econometric panel analysis, dynamic modelling, comparative case studies and policy recommendations) suggests multidisciplinary consortia or subcontracting arrangements are highly advisable to cover required expertise (econometrics, CGE/dynamic modelling, circular economy indicators, data engineering, legal/tax expertise, and stakeholder engagement).

Beneficiary Scope (Geographic Eligibility):Geographic focus required by the contract: European countries, including EU Member States and regional and city jurisdictions within the EU. The procurement is by the European Commission JRC and expects coverage across Europe; proposals should demonstrate capacity to collect and analyse country, regional and city-level fiscal instrument and circularity indicator data within Europe.

Funding and administrative details

Funding Type:Public procurement contract (service contract) funded by EU (JRC) budgets. Legal mechanism: tender / service contract (not a grant, loan or equity instrument).

Funding Amount:The scraped tender metadata does not state an estimated contract value or maximum budget in the provided content. Tenderers should consult the official procurement documents on the EU Funding & Tenders Portal for the contract budget and price submission rules. The portal tender page linked in the opportunity listing is the authoritative source for financial data Tender notice. ¹

Application Type and Submission:Call type: open public tender (call for tenders). Submission method: electronic submission via the Funding & Tenders Portal eSubmission system. Tender documents and formal requirements (administrative, technical and financial envelopes, award criteria, templates) will be available in the procurement dossier on the Portal. Registration to the portal and adherence to EXA registration deadline are mandatory.

Application Stages:Public procurement typically involves at least two administrative stages: (1) eligibility / exclusion and selection (capacity and legal / financial requirements), and (2) award (evaluation of technical and financial offer against award criteria). Depending on the published tender rules, there may be a negotiation or clarification stage. Based on standard JRC procedures, expect 2 main selection stages with possible clarifications.

Success Rates:Public tenders for single-contract procurements typically have low success rates driven by number of bidders; the exact historical success rate is not provided. Competitiveness depends on number of compliant submissions and match to technical and administrative criteria. No numerical success-rate data is available in the scraped content.

Co-funding Requirement:As a public procurement service contract, co-funding by the contractor is not required in the sense of matching funds. Contractors must price the service and deliverables according to the tender rules and absorption of costs is covered by the contract price. Subcontracting and cost-sharing are allowed within procurement rules; check specific tender documents for invoicing, milestones and payment terms.

Expected technical capabilities and required expertise

Tenderers should demonstrate expertise and capacity across the following domains and tasks. This list is derived from the requested scope and must be addressed in the technical offer.

1. 1Database design and engineering: ability to collect, harmonise, geolocate, document metadata, and maintain time-series data on fiscal instruments (taxes, charges, subsidies, deposit-refund schemes, PAYT and other economic incentives) at national, regional and city levels in Europe.
2. 2Policy taxonomy and classification: apply consistent definitions and categories for fiscal instrument types (with main focus on taxes) using Milios (2021), OECD PINE and JRC conceptual frameworks.
3. 3Econometrics and panel-data analysis: proven experience with panel estimators, fixed and random effects, difference-in-differences, synthetic control methods, and robustness checks to assess causal impacts of fiscal instruments on circularity indicators.
4. 4Dynamic modelling and CGE / system models: competence in macro or sectoral computable general equilibrium models or dynamic models to simulate policy scenarios and interactions (the tender references dynamic modelling as a recommended approach).
5. 5Indicator mapping and data quality assessment: ability to map circularity indicators (waste prevention, reuse, repair, recycling, secondary material use, landfill/incineration avoidance, resource productivity, CMUR, GHG) and assess data availability, measurement quality, spatial and temporal coverage and accessibility.
6. 6Comparative case studies and qualitative analysis: capacity to design and conduct case studies that examine policy design, implementation, enforcement and institutional context in selected Member States, regions or cities.
7. 7Policy synthesis and guidelines drafting: ability to translate technical findings into policy recommendations and guidance for EU-wide approaches to CE taxation and fiscal incentives.
8. 8Stakeholder engagement and ethics: experience interacting with public authorities, waste managers, industry, SME repair sectors and civil-society stakeholders; ensure data protection and ethical research practices.

Data, methods and indicators requested or recommended

The tender explicitly expects the contractor to assess methods and indicators, recommending proven analysis methods and identifying dependent and independent variables. The tender text mentions specific indicators and methods which should be considered or tested.

• Dependent variables / circularity indicators: waste prevention metrics, reuse rates, repair activity, recycling rates, secondary material use, landfill avoidance, incineration avoidance, resource productivity, Circular Materials Use Rate (CMUR), greenhouse gas emissions (GHG).
• Independent variables / policy variables: presence and rates of taxes (landfill, incineration, material resource taxes), VAT reductions for repair, subsidies for recycling, deposit-refund schemes, PAYT schemes, waste charges, and other fiscal measures. Control variables: GDP, sectoral output, product mix, demographic and urbanisation indicators, governance/implementation measures.
• Methods: panel data econometrics, difference-in-differences, synthetic control where feasible, dynamic modelling (for example CGE or other macro/sectoral dynamic simulation tools), scenario analysis, meta-analysis (where appropriate), and qualitative comparative analysis for case studies.
• Databases and sources to be assessed: OECD PINE database (circular economy category), referenced academic literature (e.g., Milios 2021), JRC internal databases, Eurostat waste and national accounts datasets, national/regional tax registers and policy databases, municipal-level PAYT and waste fee datasets where available.

Deliverable expectations and outputs

Deliverables expected include (but are not limited to):

1. 1A documented and queryable Comprehensive Database of fiscal instruments relevant to the circular economy covering European Member States and sub-national jurisdictions where feasible, with metadata and data provenance.
2. 2A methodological report advancing the JRC Concept for Measuring Effectiveness, specifying recommended analytical methods, identified dependent and independent variables, data availability and data quality assessment.
3. 3Quantitative econometric analysis results, documented code and data-processing notes, robustness checks and interpretation of causal relationships between fiscal instruments and circularity indicators.
4. 4Comparative case study reports for selected Member States, regions or cities illustrating real-world policy design and implementation factors affecting effectiveness.
5. 5A methodological approach for assessing combined effects and interactions across mixed policy packages (if data allows) and scenario analysis outputs.
6. 6A final policy synthesis and recommendations report with guidelines for an EU-wide approach to CE taxation and fiscal incentives, suitable for JRC / European Commission policy use.
7. 7Project management deliverables (work plan, progress reports, data management plan, final presentation and structured datasets and code repositories).

Templates and application structure guidance

The scraped content does not include the tender dossier templates or the specific evaluation model. Standard JRC/e-Procurement tender applications normally require three envelopes or sections submitted electronically: administrative / exclusion and eligibility documentation, selection criteria demonstrating financial and operational capacity, and technical & financial offer. The tender dossier on the Funding & Tenders Portal will contain mandatory forms and templates (declaration on honour, CVs, ethical compliance, work plan, price schedule, subcontracting details). Bidders must download the procurement documents from the Portal and follow the prescribed structure and templates.

Assessment of application complexity and recommended bidder preparation

This procurement requires a multidisciplinary technical offer combining data collection and data engineering, advanced econometric and dynamic modelling, policy analysis, and capacity to produce actionable EU-level recommendations. Tenderers should prepare a detailed workplan, staffing table with CVs demonstrating relevant experience, a data management plan, clear methodology for causal inference, proposed case study selection criteria, and a transparent budget and pricing schedule aligned with deliverables and milestones.

Questions extracted and structured answers

Eligible Applicant Types:Eligible applicant types include research institutes, universities, consultancy firms, policy think-tanks, non-governmental organisations with research capacity, large enterprises or consultancies that provide policy research services, consortia combining the above. Individual applicants are not suitable as lead contractors in JRC procurement; legal entities must submit bids.

Funding Type:Primary financial mechanism: public procurement service contract. The contract will be paid according to the procurement price schedule and contract conditions (not a grant, loan or equity award).

Consortium Requirement:The tender allows a single legal entity to submit but the multidisciplinary scope makes consortium bids or subcontracting arrangements strongly recommended. The procurement does not explicitly mandate consortium membership.

Beneficiary Scope (Geographic Eligibility):Geographic scope for analysis: EU Member States and sub-national jurisdictions (regions and cities) across Europe. Eligible bidders must be able to work across Europe and access national and regional data sources as required by the contract.

Target Sector:Primary thematic sector: circular economy and environmental fiscal policy. Cross-cutting sectors: waste management, resource efficiency, public finance/tax policy, environmental economics, and climate (GHG) impacts. Secondary relevance to manufacturing, retail, repair services and municipal services.

Mentioned Countries:Explicitly mentioned case study country in the referenced literature: Sweden. The contract requires EU-wide coverage (Member States, regions, and cities) rather than an exclusive country list. No other single countries are mandated by the scraped content.

Project Stage:Expected maturity: policy research, data collection, empirical analysis and modelling—tasks cover research, development of measurement concepts, validation and demonstration through case studies and scenario modelling. Target stages: research, development, validation and policy translation.

Funding Amount:Not specified in the scraped content. The official procurement dossier on the Funding & Tenders Portal will contain estimated budget or pricing instructions; bidders must consult that source for exact contract value and pricing format Tender notice. ¹

Application Type:Open call public tender through the EU Funding & Tenders Portal with electronic submission (eSubmission).

Nature of Support:Monetary: contractors will receive payment under a services contract for deliverables. Non-monetary support: access to JRC expertise and JRC databases may be facilitated as part of project collaboration, subject to contractual arrangements and data-sharing rules.

Application Stages:Typical procurement process: Stage 1 administrative eligibility and exclusion checks; Stage 2 selection (financial and operational capacity) and technical evaluation; Stage 3 award and negotiation/clarifications (if applicable). Expect at least two formal evaluation stages.

Success Rates:No numerical success-rate data is provided. Success depends on meeting formal requirements, technical excellence and value for money; competition in JRC tenders is typically strong.

Co-funding Requirement:No co-funding from applicants is required; the contractor will be remunerated under the procurement contract. Ensure pricing reflects full cost recovery and compliance with procurement rules.

Template outline and recommended structure for the tender technical proposal

Although the procurement dossier contains the official templates, the following structure reflects typical JRC tender technical proposals and covers mandatory content bidders should prepare and align with official forms.

1. 1Executive summary: concise project understanding, key methodological approaches and high-level timeline.
2. 2Consortium description and legal information: lead entity, partners, roles, legal status, relevant registrations (company number, VAT), declarations and contact details.
3. 3Project management and quality assurance: detailed work plan, Gantt chart by month, deliverables and milestones, risk management and mitigation measures, data management plan.
4. 4Technical approach and methodology: detailed methods for database construction (schema, metadata standards), econometric strategy (models, identification assumptions), dynamic modelling approach (if proposed), case study selection rationale and methods, and methods for evaluating policy interactions.
5. 5Data sources and data collection plan: list primary and secondary sources (OECD PINE, Eurostat, national tax registers, JRC datasets), harmonisation procedures, metadata and data quality checks, and plan for public deliverables vs restricted data.
6. 6Team and expertise: CVs of key personnel, role descriptions, time allocation, evidence of past projects of similar scope (references), and institutional capacities.
7. 7Ethics, confidentiality and IP: data protection measures, anticipated IPR handling, open data and code sharing plan consistent with JRC rules.
8. 8Impact and exploitation: how outputs will inform JRC and EC policy, dissemination plan, stakeholder engagement and expected usage of deliverables.
9. 9Work-package-level budget and price schedule: financial breakdown by deliverable and personnel categories. Follow the Portal's pricing template for submission.
10. 10Annexes: sample deliverable templates, letters of intent from partners, prior project summaries and publications.

How this opportunity fits into EU policy context

This JRC procurement directly supports the European Green Deal and the Circular Economy Action Plan by producing evidence on the role of fiscal instruments in driving circular economy outcomes. Outputs will feed JRC advice to the Commission on harmonised guidelines or an EU approach to taxation and fiscal incentives to improve resource efficiency and circularity while accounting for distributional, competitiveness and administrative effects.

Concluding summary

FISCAL-CE is a JRC public procurement to commission research and evidence synthesis on the effectiveness of fiscal incentives and disincentives in promoting circular economy practices among businesses and consumers across Europe. The contractor must build a comprehensive fiscal-instrument database, advance measurement concepts, run econometric panel-data analyses and dynamic modelling as appropriate, perform comparative case studies, propose methods to assess combined policy packages, and produce robust, actionable recommendations and guidelines for an EU-wide approach to circular-economy taxation and fiscal incentives. The contract is for services, procured via the EU Funding & Tenders Portal with eSubmission; the work is multidisciplinary and requires strong data engineering, econometric and policy translation capabilities. Bidders should consult the official tender dossier on the Funding & Tenders Portal for full administrative, financial and evaluation rules before preparing submission materials Tender notice ¹.

Footnotes

1. 1Official tender dossier and contract documents are available on the EU Funding & Tenders Portal opportunity page: ec.europa.eu. This page contains the authoritative procurement documents, templates, budget information and submission rules.

Tender Overview and Core Objective

This tender, identified by the call identifier EC-JRC/SVQ/2026/LVP/3477-EXA, is a service contract awarded by the European Commission's Joint Research Centre (DG JRC) to conduct a comprehensive study on the effectiveness of fiscal incentives and disincentives in promoting circular economy practices ¹. The central research question is: "To what extent do fiscal incentives and disincentives (taxes and tax discounts for example) play a role in encouraging businesses and consumers to embrace circular economy practices?" ².

Key Scope of Work and Deliverables

1. 1Develop a Comprehensive Database of fiscal incentives (taxes, charges, subsidies, deposit-refund schemes, Pay-As-You Throw) implemented across European countries over time, with a primary focus on taxes ³.
2. 2Advance the JRC Concept for Measuring Effectiveness by proposing proven analysis methods (e.g., dynamic modelling) and identifying dependent variables (CMUR, GHG) and independent variables based on literature and JRC databases ⁴.
3. 3Conduct quantitative analysis using panel-data and econometric methods to assess the contribution of different instruments (especially taxes) to circularity indicators like waste prevention, reuse, repair, recycling, and resource productivity ⁵.
4. 4Perform comparative case studies of selected Member State instruments and jurisdictions (regions/cities) to examine how policy design, implementation, and enforcement shape effectiveness ⁶.
5. 5Propose a method for evaluating combined effects of mixed policy approaches and provide feedback to enable JRC to formulate solid recommendations for an "EU-wide" approach to CE taxation and fiscal incentives ⁷.

Contract Duration and Timeline:The planned contract duration is 12 months. The tender publication date is June 22, 2026, and the registration deadline for applicants is August 27, 2026, at 23:59:59 (Europe/Madrid) ⁸.

Target Applicants and Qualification Requirements:Applicants must possess strong expertise in environmental economics, econometrics, policy analysis, and circular economy metrics. The tender is suitable for research institutions, universities, or specialized consulting firms capable of handling large-scale data collection and complex econometric modelling. The contract is not specifically designated for SMEs (SME suitable indicator: false) ⁹.

The study will rely on key resources including Milios (2021) on a Circular Economy Taxation Framework and the OECD Policy Instruments for the Environment database, specifically the circular economy category, to define fiscal instrument types ¹⁰. The contractor is expected to leverage JRC's existing databases and suggest suitable methods such as dynamic modelling (Thombs et al., 2025) to assess data availability and quality on circularity indicators ¹¹.

Footnotes

1. 1Official Tender Details: EU Funding & Tenders Portal
2. 2Call Identifier: EC-JRC/SVQ/2026/LVP/3477-EXA
3. 3Scope Item 1: Comprehensive Database of fiscal incentives (CPV 79311400)
4. 4Scope Item 2: JRC Concept for Measuring Effectiveness and dynamic modelling
5. 5Scope Item 3: Panel-data and econometric analysis of circularity indicators
6. 6Scope Item 4: Comparative case studies of MS instruments and jurisdictions
7. 7Scope Item 5: Recommendations for EU-wide CE taxation approach
8. 8Registration Deadline: 2026-08-27T23:59:59+02:00 (Europe/Madrid)
9. 9SME Suitability: false (Contract not specifically reserved for SMEs)
10. 10Key Resource: Milios, L. (2021). Towards a Circular Economy Taxation Framework. Circ.Econ.Sust. 1, 477–498
11. 11Key Resource: Thombs, R.P., et al. (2025). Do decarbonization policies work? ScienceDirect