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

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How Controlled Foreign Corporation Rules Look Around the World: Japan

July 3, 2019

The Economics Behind Thin-Cap Rules

June 27, 2019

Thin-Cap Rules in Europe

June 27, 2019

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

June 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United States of America

June 24, 2019

How Patent Boxes Impact Business Decisions

June 20, 2019

Patent Box Regimes in Europe

June 20, 2019

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

June 18, 2019

CFC Rules Around the World

June 17, 2019

Ripple Effects from Controlled Foreign Corporation Rules

June 13, 2019

CFC Rules in Europe

June 13, 2019

Italy Can Pay for a Flat Tax

June 12, 2019

Putting the Pieces Together on BEPS

June 6, 2019

Dividend Tax Rates in Europe

June 6, 2019

Switzerland Referendum Approves Tax Reform

June 5, 2019

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

Reliance on Property Taxes in Europe

May 30, 2019

Tax Burden on Labor in Europe

May 23, 2019

A Comparison of the Tax Burden on Labor in the OECD, 2019

May 22, 2019

Reliance on Consumption Taxes in Europe

May 16, 2019