The mission of Tax Foundation Europe is to promote tax policies that are stable, neutral, simple, and transparent at the Member State and EU levels.
We produce research and analysis specifically designed to inform five key debates in European tax policy: the concept of tax fairness, the twin transition of the green and digital economies, government revenue and own resources, competitiveness and productivity, and the future of taxation in the EU.
One of our flagship tools is the European Tax Policy Scorecard (ETPS), which compares the competitiveness and neutrality of each country’s tax system, explains why certain tax codes stand out as good or bad models for reform, and measures the relative impact of EU tax policy on Member States. Explore the ETPS
Global Tax Deal | European Tax Maps | Digital Taxes | Carbon Taxes | Cost Recovery
Sean Bray, Director of European Policy Cecilia Perez Weigel, European Policy and Outreach Associate
The ETPS compares the competitiveness and neutrality of each country’s tax system. A competitive tax code keeps marginal tax rates low and a neutral tax code raises the most revenue with the fewest economic distortions. Together, these principles promote sustainable growth while raising sufficient revenue.
Permanent full expensing is an efficient and neutral tax policy that will allow markets to allocate private investment effectively while moving the economy towards the climate goals of the EU.
33 min read
While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.
88 min read
Since VAT revenues are such a significant and stable contributor to overall government revenues, EU policymakers should pay particular attention to how efficiently those revenues are raised.
22 min read
Research has shown that spikes in tax rates can act as barriers to upward mobility. High marginal tax rates might directly influence the decisions workers make about accepting a raise, working additional hours, or whether they might remain on government benefits.
8 min read
The EU’s recent VAT reform is an example of a win for governments, consumers, and companies. Charting a new path toward a more successful tax system.
4 min read
The U.S. decision to adopt a territorial tax system is certainly an improvement over having a worldwide system. However, in moving to a territorial system some of the new features created with the TCJA increased the complexity of the system.
38 min read
The structure of a country’s tax code is an important determinant of its economic performance. Our 2018 international tax rankings provide a road map for each of the 35 OECD countries to improve the structure of their tax codes and achieve a more neutral, more competitive tax system.
11 min read
Hampered by high marginal tax rates and complex business tax rules, the United States again ranks towards the bottom of the pack on our 2017 International Tax Competitiveness Index, placing 30 out of 35 OECD countries.
11 min read
When taking a closer look at the UK’s recent corporate tax reform experiment, it becomes clear that there was significantly more at work than just a simple rate cut. Increasing the effective marginal tax rate on new investments could have had a negative effect on wages, potentially offsetting the positive effects from the corporate rate cut.
4 min read
A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges.
28 min read