![International Tax Rules, Best and worst international tax rules in Europe, best and worst international tax rules in the OECD, best and worst international tax rules in the developed world, International tax rules in Europe, worst international tax rules in Europe in 2019](https://taxfoundation.org/wp-content/uploads/2019/11/Intl-Rule-fv-01-300x294.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
![International Tax Rules, Best and worst international tax rules in Europe, best and worst international tax rules in the OECD, best and worst international tax rules in the developed world, International tax rules in Europe, worst international tax rules in Europe in 2019](https://taxfoundation.org/wp-content/uploads/2019/11/Intl-Rule-fv-01-300x294.png)
![Carbon Tax Rankings](https://taxfoundation.org/wp-content/uploads/2023/11/Carbon-Tax-Research-300x169.jpeg)
Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications
In our new report, we explore the design implications of a carbon tax and provide estimates for revenue, economic, and distributional effects of three potential carbon tax and revenue recycling proposals. Each proposal faces different trade-offs and achieves different policy goals.
23 min read![France tax plan, France business tax plan, France tax cuts, French tax cuts, France personal income tax cuts, French income tax cuts, France Unveils Billions in Tax Cuts to Reset Pro-Business Plan, The French government said it would reduce taxes on individuals and businesses, Emmanuel Macron, France business tax reform, France business tax plan, 2020 France tax plan, 2020 France tax cuts](https://taxfoundation.org/wp-content/uploads/2019/10/France-arch-e1572542797843-300x195.jpg)
![worst property tax system in the OECD, worst property tax system in Europe, best property tax system in Europe, best property tax system in the oecd, property tax Europe, compare property taxes in europe, property tax systems in europe](https://taxfoundation.org/wp-content/uploads/2019/10/Property-ITCI-FV-300x294.png)
![worst consumption tax system in the OECD, worst consumption tax system in Europe, best consumption tax system in Europe, best consumption tax system in the oecd](https://taxfoundation.org/wp-content/uploads/2019/10/Consumption-ITCI-2019-fv-01-300x293.png)
![After the Super-Deduction Assessing Proposals for the Reform of Capital Allowances](https://taxfoundation.org/wp-content/uploads/2019/10/linkedin-In-Stream_Wide___uk-big-ben-e1571323047177-300x158.jpg)
UK Taxes: Potential for Growth
3 min read![worst personal income tax systems in Europe, best personal income tax systems in Europe, best personal income tax systems in the OECD,worst personal income tax systems in the OECD](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI-Individual-FV-300x292.png)
![Worst corporate tax systems in the OECD, best corporate tax systems in Europe, best corporate tax systems in the OECD, Worst corporate tax systems in Europe, Best corporate tax systems in Europe, worst corporate tax codes around the world](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI-Corporate-fv-u-01-300x291.png)
![2019 International Tax Competitiveness Index](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI_graphics-fv-23-300x229.png)
International Tax Competitiveness Index 2019
Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.
11 min read![changes in dividend tax rates in Europe, France dividend tax rate, Iceland dividend tax rate, Norway dividend tax rate, dividend tax trends in Europe](https://taxfoundation.org/wp-content/uploads/2019/09/Dividend-Changes.fv2-01-300x296.png)
![Income tax rates in Europe, personal income tax rates in Europe, tax rates in Europe, personal income tax rate in Europe, income tax cut Europe](https://taxfoundation.org/wp-content/uploads/2019/09/PIT-changes.fv3-01-300x293.png)
![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)
OECD Tackling Harmful Tax Practices
Countries around the world often design their tax policies to become attractive targets for foreign investment. These policies can be anything from a system with special preferences for certain industries to a well-designed tax system based on principles of sound tax policy. Systems that are rife with special preferences and complexities can create distortions in local jurisdictions and across the global economy.
3 min read![corporate tax trends in Europe, corporate income tax trends europe, corporate tax trends eu corporate tax trends, 2019 eu tax trends](https://taxfoundation.org/wp-content/uploads/2019/09/CIT-changes-statutory-2019-fv.3-01-300x291.png)
![soda tax in Europe, soda taxes in Europe, sugary drink tax, sugar tax, soft drink tax](https://taxfoundation.org/wp-content/uploads/2019/09/Soda-19-FV-C2-01-285x300.png)
Soda Taxes in Europe
1 min read![German meat, German VAT, Germany VAT, German tax on Meat,](https://taxfoundation.org/wp-content/uploads/2019/08/Cow-meat-german-e1567176840126-300x200.jpeg)
Standard VAT Rate on German Meat?
2 min read![Taxes in Asia, Taxes in the Pacific, Taxes in Africa, Tax in Asia, Tax in Pacific, Tax in Africa](https://taxfoundation.org/wp-content/uploads/2019/08/TF_Asen_8-29_2-300x245.png)
![Aviation taxes, Aviation tax, Flights in Europe, flights to Europe, cheap flights to Europe](https://taxfoundation.org/wp-content/uploads/2019/08/Aviation-2019-fv-01-297x300.png)
Aviation Taxes in Europe
1 min read![European tobacco tax, Tobacco taxes in Europe, Cigarette taxes in Europe, European cigarette taxes, Cigarette taxes in the EU, tobacco tax, cigarette taxes EU, European cigarette tax, EU cigarette taxes](https://taxfoundation.org/wp-content/uploads/2019/08/Cigarette-19-fv-01-300x298.png)
Cigarette Taxes in Europe
Today, Ireland and the United Kingdom levy the highest excise duties on cigarettes in the European Union (EU), at €7.57 (US $8.93) and €6.57 ($7.75) per 20-cigarette pack, respectively. This compares to an EU average of €3.09 ($3.64). In contrast, Bulgaria (€1.76 or $2.07) and Hungary (€1.96 or $2.31) levy the lowest excise duties.
2 min read![gas taxes Europe gas Europe diesel, petroleum, crude oil](https://taxfoundation.org/wp-content/uploads/2019/08/gas-global-19-fv-01-289x300.png)
Gas Taxes in Europe
3 min read![European beer taxes, Europe beer tax, beer taxes in Europe](https://taxfoundation.org/wp-content/uploads/2019/08/Beer-global-19-fv-01-293x300.png)