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Alex Mengden Tax Foundation
Expert

Alex Mengden

Global Policy Analyst

Alex Mengden is a Policy Analyst at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Prior to joining the Tax Foundation, Alex tutored classes in public finance for undergraduate students at LMU Munich. He also worked on economic policy research for IREF Europe and previously interned at the Cato Institute, ifo Institute, and the Institute of Economic Affairs.

He currently lives in Munich, Germany, and spends his free time cooking, reading, and enjoying the outdoors.

Latest Work

CCCTB vs. BEFIT: EU Corporate Tax Base: Details & Analysis

CCCTB vs. BEFIT: How Have the Proposals Changed?

If the EU is going to harmonize its tax base, it should do so in a way that increases the efficiency and competitiveness of tax policy for the EU as a whole, and not just seek out the lowest common denominator.

5 min read

International Tax Competitiveness Index 2023

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
Real Property Taxes in Europe as of 2023 Tax Foundation European OECD Data of Real Property Tax Rates in Europe

Real Property Taxes in Europe

High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.

2 min read
Anti-Avoidance Policies in a Pillar Two World including CFC rules and Base erosion and Profit Shifting Pillar Two policies

Anti-Avoidance Policies in a Pillar Two World

The global minimum tax agreement known as Pillar Two is intended to curb profit shifting. However, OECD countries already have a variety of mechanisms in place that seek to prevent base erosion and profit shifting by multinational corporations.

40 min read
EU BEFIT proposal for Business in Europe Framework for Income Taxation

BEFIT: One-Stop-Shop or One-More-Stop?

On 12 September, the European Commission released a proposal called “Business in Europe: Framework for Income Taxation” (BEFIT) and two associated proposals on transfer pricing and a Head of Office tax system.

6 min read
2023 carbon tax rates in Europe and other information related to carbon taxes in Europe

Carbon Taxes in Europe

In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems, and carbon taxes. In 1990, Finland was the world’s first country to introduce a carbon tax.

4 min read

Patent Box Regimes in Europe, 2023

The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.

3 min read
US Tax Burden on Labor 2023 US Income Tax Burden and US Payroll Tax Burden

The U.S. Tax Burden on Labor, 2023

Although the U.S. has a progressive tax system and a relatively low tax burden compared to the OECD average, average-wage workers still pay more than 30 percent of their wages in taxes.

4 min read