![Austria top income tax rate, Austria top marginal income tax rate](https://taxfoundation.org/wp-content/uploads/2019/04/Vienna-Austria-21-300x195.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
![Austria top income tax rate, Austria top marginal income tax rate](https://taxfoundation.org/wp-content/uploads/2019/04/Vienna-Austria-21-300x195.png)
![Europe corporate income tax revenue, Europe corporate income tax reliance corporate income tax Europe 2019](https://taxfoundation.org/wp-content/uploads/2019/04/CIT-reliance-final-01-300x296.png)
![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)
Sources of Government Revenue in the OECD, 2019 Update
OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.
10 min read![Germany R&D tax break, Germany R&D tax credit, Germany Research and Development Tax Credit, Germany RD credit](https://taxfoundation.org/wp-content/uploads/2019/04/germany-flag-300x189.jpg)
Germany Proposes First R&D Tax Break
2 min read![Distilled spirits, liquor, liquor tax, liquor taxes, spirits excise tax, spirits excise taxes on spirits](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-011-300x284.png)
Tax Treaty Network of European Countries
1 min read![2018 European tax policy changes](https://taxfoundation.org/wp-content/uploads/2019/04/notable-changes-2018-draft-2-01-300x287.png)
Notable Tax Policy Changes in Europe
2 min read![Europe property taxes, property taxes Europe, Europe property tax rates, property tax rates Europe, real property tax Europe](https://taxfoundation.org/wp-content/uploads/2019/04/RealPropertyCapitalStock-final-01-300x287.png)
Real Property Taxes in Europe
2 min read![capital cost recovery across the oecd, capital cost recovery 2019 capital recovery capital allowance capital allowances](https://taxfoundation.org/wp-content/uploads/2019/04/factory-machinery-equipment-tech-enhanced-300x200.jpg)
Capital Cost Recovery across the OECD, 2019
Capital cost recovery, though often overlooked, can have a significant impact on investment decisions—with far-reaching economic consequences.
24 min read![Tax Burden on Labor in Europe tax burden on labor, Europe tax wedge Europe](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-014-300x287.png)
Inventory Valuation in Europe
2 min read![VAT complexity Europe VAT complexity valued added tax complexity Europe 2019](https://taxfoundation.org/wp-content/uploads/2019/03/draft-1-01-300x282.png)
Complexity of the VAT in Europe
2 min read![Complexity of Labor Taxes in Europe, labor tax complexity europe 2019](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-013-300x284.png)
Complexity of Labor Taxes in Europe
3 min read![Distilled spirits, liquor, liquor tax, liquor taxes, spirits excise tax, spirits excise taxes on spirits](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-011-300x284.png)
![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, 2019
4 min read![Top individual income tax rates Europe, top income tax rates Europe OECD](https://taxfoundation.org/wp-content/uploads/2019/02/PIT-April-2019-updated-corrected-011-300x285.png)
![Capital Allowances Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-02-300x287.png)
Capital Allowances in Europe
3 min read![vapor taxes 2019, e-cigarette taxes, vape, vaping, vape taxes, vapor taxes, vapor excise taxes](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-300x287.png)
![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)