![Reliance on social insurance tax revenue in Europe, Revenue from Social Security contributions in Europe](https://taxfoundation.org/wp-content/uploads/2020/03/Social-Insurance-2020-dv-01-e1583356186898-300x293.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
![Reliance on social insurance tax revenue in Europe, Revenue from Social Security contributions in Europe](https://taxfoundation.org/wp-content/uploads/2020/03/Social-Insurance-2020-dv-01-e1583356186898-300x293.png)
![2020 state individual income tax reliance 2020 state income tax reliance](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-reliance-2020-fv-01-300x300.png)
![Reliance on corporate tax revenue in Europe, UK tax revenue reliance](https://taxfoundation.org/wp-content/uploads/2020/02/CIT-Reliance-2020-01-300x300.png)
![Net Operating Loss Carryforward, Net Operating Loss Carryback, Net Operating Loss Tax Provisions, Loss Carryover tax provisions](https://taxfoundation.org/wp-content/uploads/2020/02/NOL-01-296x300.png)
![R&D Tax Incentives in European OECD Countries, Tax Subsidies for R&D Expenditures in Europe](https://taxfoundation.org/wp-content/uploads/2020/02/RD-2020-dv2-01-300x289.png)
![](https://taxfoundation.org/wp-content/uploads/2020/01/cell-phone-2-digital-tax-tech-300x169.jpg)
FAQ on Digital Services Taxes and the OECD’s BEPS Project
What is a digital services tax (DST)? What countries have announced, proposed, or implemented a DST? What are some of the criticisms of a DST? What are alternatives to a DST? What is the OECD BEPS project and what is its main objective? What is the main objective of OECD Pillar 1? What is the main objective of OECD Pillar 2?
8 min read![Financial Transaction Taxes in Europe, EU financial transaction tax, FTT in Europe, FTT in EU, Financial transactions tax in europe](https://taxfoundation.org/wp-content/uploads/2020/01/FTT-fv-01-e1579722314804-300x285.png)
Financial Transaction Taxes in Europe
2 min read![Territoriality of European OECD Countries’ Corporate Tax Systems, as of 2019, Under a territorial tax system, international businesses pay taxes to the countries in which they are located and earn their income. This](https://taxfoundation.org/wp-content/uploads/2020/01/Territorality-fv-300x294.png)
Territoriality of Tax Systems in Europe
3 min read![VAT rates in Europe, Value-Added Tax Rates Europe, consumption tax Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-01-01-300x285.png)
VAT Rates in Europe, 2020
3 min read![Austria tax reform plan, Austrian tax reform plan, Austrian Finance ministry, Vienna Austria tax reform](https://taxfoundation.org/wp-content/uploads/2019/05/Vienna-Austria-LINKEDIN-300x158.jpg)
![New Year's Eve in Europe. Sparkling wine taxes in Europe](https://taxfoundation.org/wp-content/uploads/2019/12/champagne-v2-01-296x300.png)
Sparkling Wine Taxes in Europe
1 min read![What is a Bank Tax? Compare bank Taxes in Europe. The 2008 financial crisis triggered a global debate on whether taxes can be used as way to stabilize the financial sector (financial institutions).](https://taxfoundation.org/wp-content/uploads/2019/12/Bank-Taxes-fv2-01-e1579720935333-300x293.png)
Bank Taxes in Europe
2 min read![International Rankings of Germany's Tax System. Learn more about Germany tax system.](https://taxfoundation.org/wp-content/uploads/2019/12/Germany-3-e1576512157963-300x194.jpeg)
![Germany tax G7 Germany tax competitiveness rankings Germany tax competitiveness rankings Germany G7 tax ranking Germany financial transaction tax](https://taxfoundation.org/wp-content/uploads/2019/12/germany-2-e1576510695657-300x168.jpg)
![2019 corporate tax rates around the world. 2019 corporate tax trends around the world](https://taxfoundation.org/wp-content/uploads/2019/12/CIT-around-the-world-front-page-graphic-01-01-e1575929872626-300x200.png)
Corporate Tax Rates around the World, 2019
Since 1980, corporate tax rates have consistently declined on a global basis. More countries have shifted to taxing corporations at rates lower than 30 percent, with the United States following this trend with its tax changes at the end of 2017.
14 min read![Capital gains taxes in Europe. See capital gains tax rates in Europe.](https://taxfoundation.org/wp-content/uploads/2019/12/Capital-Gains-19-fv-01-300x300.png)
Capital Gains Taxes in Europe, 2019
2 min read![OECD harmful tax practices, FHTP, OECD BEPS, OECD Base Erosion and Profit Shifting](https://taxfoundation.org/wp-content/uploads/2019/09/international-global-copy-e1568816297733-300x220.jpeg)
Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)
The tax base for the income-inclusion rule will be just as important as determining the rate, and both the base and the rate will likely impact business decisions. Additionally, policymakers need to determine how the choice for blending fits with the overarching goal of the policy. And as the example of GILTI shows, it is essential to assess how current international tax regulations would interact with a global minimum tax.
11 min read![Wealth taxes in Europe include a Norway wealth tax, Spain wealth tax, Switzerland wealth tax, Belgium wealth tax, Italy wealth tax, and Netherlands wealth tax](https://taxfoundation.org/wp-content/uploads/2019/11/Wealth-Taxes-in-Europe-01-300x298.png)
Wealth Taxes in Europe, 2019
Only three European countries levy a net wealth tax, namely Norway, Spain, and Switzerland. Belgium, Italy, and the Netherlands levy wealth taxes on selected assets, but not on an individual’s net wealth per se.
2 min read![How do taxes in Lithuania compare internationally?](https://taxfoundation.org/wp-content/uploads/2019/11/Lithuania-flag-300x225.jpg)
Welcome to the Index, Lithuania!
5 min read![How do carbon taxes compare in Europe?](https://taxfoundation.org/wp-content/uploads/2019/11/Carbon-Taxes-in-Europe.-fv-01-297x300.png)