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A. Kristina Zvinys

A. Kristina Zvinys is a 2020 summer intern with the Tax Foundation’s Center for Global Tax Policy.

Written Works

Recent changes in top dividend tax rates in Europe 2020

Recent Changes in Dividend Tax Rates in Europe

Over the last three years, eight European OECD countries have made changes to their dividend tax rates. Iceland, Norway, Slovenia, Switzerland, and Turkey increased their rates, each between roughly one and three percentage points. France, Greece, and Latvia cut their rates by 10 percentage points.

2 min read
Sweden's 2021 budget, Sweden 2021 permanent personal income tax cuts

Sweden’s 2021 Budget: Permanent Income Tax Cuts

Sweden’s 2021 budget outlines an aggressive plan to both cut income taxes in a permanent manner alongside multiple other tax cuts and spending increases

3 min read
VAT Gap EU member state 2020

New European Commission Report: VAT Gap

Just as COVID-19 is putting pressure on other sources of revenue, the loss of VAT revenues resulting from the crisis will force governments to evaluate their VAT systems.

3 min read
Recent changes in statutory corporate income tax rates in Europe, 2020 corporate tax trends in Europe

Recent Changes in Statutory Corporate Income Tax Rates in Europe

Over the last two decades, corporate income tax rates have declined around the world. Our new map shows the most recent changes in corporate tax rates in European OECD countries, comparing how combined statutory corporate income tax rates have changed between 2017 and 2020.

3 min read
European tax treaties, European tax treaty network

Tax Treaty Network of European Countries

Tax treaties usually provide mechanisms to eliminate double taxation and can provide certainty and stability for taxpayers and encourage foreign investment and trade. A broad network of tax treaties contributes to the competitiveness of an economy.

1 min read
Thin-capitalization rules, Thin-cap rules in Europe

Thin-Cap Rules in Europe

To discourage a certain form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.

4 min read
CFC rules in Europe, Controlled Foreign Corporation Rules in Europe 2020, CFC rules in Europe 2020

CFC Rules in Europe

To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences in taxation, countries have implemented various anti-tax avoidance measures, one known as Controlled Foreign Corporation (CFC) rules.

5 min read
LIFO vs FIFO vs Weighted Average Cost. Inventory Valuation in Europe 2020

Inventory Valuation in Europe

The method by which a country allows businesses to account for inventories can significantly impact a business’s taxable income. When prices are rising, as is usually the case due to factors like inflation, LIFO is the preferred method because it allows inventory costs to be closer to true costs at the time of sale.

2 min read
New evidence suggest tax rates influence migration decisions, some may move to a lower-tax area

Evidence Suggests that Tax Rates Influence Migration Decisions

Individuals respond to taxes by changing their behavior. Hence, when there are tax differences between countries, some might respond by moving to a lower-tax area. For higher-income individuals, the benefits of moving as a result of higher taxes are greater because they have more income or wealth at stake.

4 min read
real property taxes in Europe, European property tax rankings, property tax collections as a percent of the private capital stock in 2019

Real Property Taxes in Europe

High property taxes levied not only on land but also on buildings and structures can discourage investment because they disincentivise investing in infrastructure, which businesses would have to pay additional tax on. For this reason, it may also influence business location decisions away from places with high property tax.

3 min read
EU cigarette tax rates, Cigarette taxes in the EU, Excise duties on Tobacco European Union

Cigarette Taxes in Europe

Ireland and the United Kingdom levy the highest excise duties on cigarettes in the European Union (EU), at €8.00 ($8.95) and €6.83 ($7.64) per 20-cigarette pack, respectively. This compares to an EU average of €3.22 ($3.61). Bulgaria (€1.80 or $2.01) and Slovakia (€2.07 or $2.32) levy the lowest excise duties.

2 min read