![VAT complexity in Europe, complexity of VATs in Europe, Value Added Tax complexity in Europe, Value-Added Tax administrative tax burden in europe 2020, VAT administrative tax burden europe 2020](https://taxfoundation.org/wp-content/uploads/2020/06/VAT-Complexity-FV-01-295x300.png)
Elke Asen was a Policy Analyst with the Tax Foundation’s Center for Global Tax Policy, focusing on international tax issues and tax policy in Europe. Prior to joining the Tax Foundation, Elke interned with the EU Delegation in Washington, D.C., the German Development Agency, and a social startup in Munich, Germany. She holds a BS in Economics from Ludwig Maximilian University of Munich.
Elke was born and raised in a small town of 500 people outside of Salzburg, Austria, and loves to travel. Road tripping and backpacking are her favorites.
Latest Work
![VAT complexity in Europe, complexity of VATs in Europe, Value Added Tax complexity in Europe, Value-Added Tax administrative tax burden in europe 2020, VAT administrative tax burden europe 2020](https://taxfoundation.org/wp-content/uploads/2020/06/VAT-Complexity-FV-01-295x300.png)
![complexity of corporate taxes in europe, corporate tax compliance in europe. corporate tax administrative tax burden in europe](https://taxfoundation.org/wp-content/uploads/2020/06/CIT-complexity-fv-01-292x300.png)
Complexity of Corporate Taxes in Europe
3 min read![Complexity of labor taxes in Europe, labor tax administrative burden in Europe, 2020 tax compliance rules](https://taxfoundation.org/wp-content/uploads/2020/05/Labor-Complexity-FV-01-293x300.png)
Complexity of Labor Taxes in Europe
2 min read![Digital tax debate, Digital taxes around the world, Digital economy taxes](https://taxfoundation.org/wp-content/uploads/2020/04/digital-internet-work-technology-e1587071388784-300x200.jpg)
Digital Taxation Around the World
The digitalization of the economy has been a key focus of tax debates in recent years. Our new report reviews digital tax policies around the world with a focus on OECD countries, explores the various flaws and benefits associated with the wide set of proposals, and provides recommendations for lawmakers to consider.
12 min read![](https://taxfoundation.org/wp-content/uploads/2020/05/Tax-Relief-for-Families-011-300x300.png)
Tax Relief for Families in Europe
Most countries provide tax relief to families with children—typically through targeted tax breaks that lower income taxes. While all European OECD countries provide tax relief for families, its extent varies substantially across countries.
2 min read![LIFO tax treatment of inventory LIFO repeal US supply chain resiliency Biden small business taxes Biden tax plan small business impact Investments in long-lived assets, such as structures, must be deducted over long cost recovery periods: up to 27.5 years (for residential buildings) or 39 years (for nonresidential buildings), cost recovery of buildings.](https://taxfoundation.org/wp-content/uploads/2020/01/Building-structures-factory-crop-e1578339573862-300x172.jpeg)
Reducing the Bias Against Long-term Investments
Other countries have shown that providing deductions in line with invested capital costs can have positive impacts both on investment and on debt bias.
7 min read![Top Individual Income Tax Rates in Europe, top marginal tax rates for employees (including employee social security contributions) in European OECD Countries](https://taxfoundation.org/wp-content/uploads/2020/05/PIT-dv1-01-296x300.png)
![Property tax reliance in Europe 2020 reliance on property taxes in Europe, property tax collections as a percent of total tax revenue in European OECD countries](https://taxfoundation.org/wp-content/uploads/2020/04/Property-Reliance-dv1-01-300x300.png)
Reliance on Property Taxes in Europe
1 min read![2020 dividend tax rates in Europe, Ireland Denmark United Kingdom France Norway Belgium Sweden Finland Portugal Austria Slovenia Germany Italy Netherlands Spain Switzerland Iceland Luxembourg Turkey Poland Czech Republic Hungary Lithuania Slovak Republic Greece Estonia Latvia](https://taxfoundation.org/wp-content/uploads/2020/04/Dividend-dv1-01-300x300.png)
Dividend Tax Rates in Europe, 2020
2 min read![2020 corporate tax rates in Europe, 2020 corporate income tax rates in Europe, 2020 combined statutory corporate income tax rates in European OECD Countries](https://taxfoundation.org/wp-content/uploads/2020/04/CIT-Rates-2020-FV-300x300.png)
![Consumption taxes are the largest share of average OECD revenue. Consumption Taxes coronavirus, Sales Taxes Coronavirus Sales Tax Coronavirus](https://taxfoundation.org/wp-content/uploads/2020/04/TF_OECDconsumptionRevenue-300x216.png)
New OECD Study: Consumption Tax Revenues during Economic Downturns
Compared to other tax revenue sources, consumption tax revenue as a share of GDP tends to be relatively stable over time, even during economic downturns.
2 min read![depreciation Capital allowances and capital cost recovery across OECD countries, 2021. Learn more about capital allowance and capital recovery.](https://taxfoundation.org/wp-content/uploads/2020/04/factory-business-worker-manufacturing-e1586276659107-300x200.jpeg)
Capital Cost Recovery across the OECD, 2020
Although sometimes overlooked in discussions about corporate taxation, capital cost recovery plays an important role in defining a business’s tax base and can impact investment decisions—with far-reaching economic consequences.
27 min read![Coronavirus relief measures, Coronavirus tax relief measures, Coronavirus VAT payments, refunds, and rates in Europe](https://taxfoundation.org/wp-content/uploads/2020/04/VAT-Bases-dv2-01-300x292.png)
VAT Bases in Europe
The extent to which businesses and consumers will benefit from coronavirus relief measures like temporary VAT changes will depend on the VAT base.
2 min read![VAT Thresholds in Europe, EU VAT Exemption Thresholds in Europe](https://taxfoundation.org/wp-content/uploads/2020/03/VAT-Thresholds-FV-01-292x300.png)
VAT Exemption Thresholds in Europe
Due to certain VAT exemption thresholds, many small businesses will not be able to benefit from the VAT changes being introduced throughout Europe to provide relief during the COVID-19 crisis.
2 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/germany-300x200.jpg)
A German Export for Times of Crises: The Short-Time Work Scheme
One of the most talked about government economic responses to the COVID-19 crisis is Germany’s Kurzarbeit: the German short-work subsidy scheme.
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/Global-Tracker-Front-Page-02-e1585061067918-300x200.png)
Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak
Countries around the world are implementing emergency tax measures to support their economies under the coronavirus (COVID-19) threat.
51 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/Global-Tracker-Front-Page-02-e1585061067918-300x200.png)
Economic Relief Plans Around the World During the Coronavirus Outbreak
Countries around the world are implementing emergency tax measures to support their debilitated economies under the coronavirus (COVID-19) threat.
7 min read![Cross-Border Effective Average Tax Rates (EATR) on Inbound Foreign Investment in Europe](https://taxfoundation.org/wp-content/uploads/2020/03/EATR2-296x300.png)
![Tax Cuts and Jobs Act offshoring OECD BEPS project, OECD consultation document, OECD multinationals, Consumption tax policies in OECD countries, Consumption taxes in OECD countries](https://taxfoundation.org/wp-content/uploads/2019/10/linkedin-In-Stream_Wide___International-flags-sweden-e1570637639329-300x158.jpeg)
Summary of the OECD’s Impact Assessment on Pillar 1 and Pillar 2
The OECD presented its preliminary impact assessment on the Pillar 1 and Pillar 2 proposals. The impact assessment includes estimated revenue and investment effects presented at a country group level (low-, middle- and high-income countries and investment hubs). The OECD estimates global corporate income tax revenues to increase by 4 percent if both pillars get implemented, equaling $100 billion annually.
4 min read![Consumption Taxes in Europe, Consumption Tax Revenue in Europe, Consumption Tax Reliance in Europe, Reliance on consumption taxes in Europe](https://taxfoundation.org/wp-content/uploads/2020/03/Consumption-Reliance-2020-dv1-01-e1583956229164-300x295.png)