Center for Global Tax Policy

The Tax Foundation’s Center for Global Tax Policy produces timely and high-quality data, research, and analysis on taxation in countries around the world that influences the debate toward economically principled policies.

We produce the annual International Tax Competitiveness Index, a survey of corporate tax rates around the world, and several other comparative reports that allow taxpayers, journalists, and policymakers to compare their tax policies with those in other countries.

The mission of the global program is to promote tax and fiscal policy that leads to higher economic growth and improved quality of life for taxpayers throughout the world.

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Major Publications

Featured Research

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

October 24, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019

International Tax Competitiveness Index 2019

October 2, 2019

Gas Taxes in Europe

August 15, 2019

Comments on the Initiation of a Section 301 Investigation of France’s Digital Services Tax

August 12, 2019

Announced, Proposed, and Implemented Digital Services Taxes in Europe

July 18, 2019


More Research

Capital Gains Taxes in Europe

December 5, 2019

Blending Considerations for Minimum Taxes on Foreign Income

December 4, 2019

Trump Administration Proposes Retaliatory Tariffs against France’s Digital Services Tax

December 3, 2019

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

December 2, 2019

Wealth Taxes in Europe

November 20, 2019

The Italian DST Marches On

November 18, 2019

Welcome to the Index, Lithuania!

November 14, 2019

Carbon Taxes in Europe

November 14, 2019

Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One

November 11, 2019

The OECD’s Pillar 2 Proposal Raises Serious Questions

November 8, 2019

Comparing Europe’s Tax Systems: International Tax Rules

November 7, 2019

France Could Be on its Way to a More Competitive Tax System

October 31, 2019

Comparing Europe’s Tax Systems: Property Taxes

October 31, 2019

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

October 24, 2019

Comparing Europe’s Tax Systems: Consumption Taxes

October 24, 2019

Tax Competitiveness is on the Agenda in Greece

October 23, 2019

Taxing High Incomes: A Comparison of 41 Countries

October 23, 2019

UK Taxes: Potential for Growth

October 17, 2019

Comparing Europe’s Tax Systems: Individual Taxes

October 17, 2019

Comparing Europe’s Tax Systems: Corporate Taxes

October 10, 2019