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European Tax Maps

Providing journalists, taxpayers and policymakers with basic data on taxes and spending is a cornerstone of the Tax Foundation’s educational mission. We’ve found that one of the best, most engaging ways to do that is by visualizing tax data in the form of maps.

How does your country collect revenue? Every week, we release a new tax map that illustrates one important measure of tax rates, collections, burdens and more.

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european countries with a carbon tax, carbon tax rates in Europe, carbon taxes in Europe

Carbon Taxes in Europe

17 European countries have implemented a carbon tax, ranging from less than €1 per metric ton of carbon emissions in Ukraine and Poland to over €100 in Sweden.

Recent changes in top dividend tax rates in Europe 2020

Recent Changes in Dividend Tax Rates in Europe

Over the last three years, eight European OECD countries have made changes to their dividend tax rates. Iceland, Norway, Slovenia, Switzerland, and Turkey increased their rates, each between roughly one and three percentage points. France, Greece, and Latvia cut their rates by 10 percentage points.

VAT Gap EU member state 2020

New European Commission Report: VAT Gap

Just as COVID-19 is putting pressure on other sources of revenue, the loss of VAT revenues resulting from the crisis will force governments to evaluate their VAT systems.

Recent changes in statutory corporate income tax rates in Europe, 2020 corporate tax trends in Europe

Recent Changes in Statutory Corporate Income Tax Rates in Europe

Over the last two decades, corporate income tax rates have declined around the world. Our new map shows the most recent changes in corporate tax rates in European OECD countries, comparing how combined statutory corporate income tax rates have changed between 2017 and 2020.

European tax treaties, European tax treaty network

Tax Treaty Network of European Countries

Tax treaties usually provide mechanisms to eliminate double taxation and can provide certainty and stability for taxpayers and encourage foreign investment and trade. A broad network of tax treaties contributes to the competitiveness of an economy.

Thin-capitalization rules, Thin-cap rules in Europe

Thin-Cap Rules in Europe

To discourage a certain form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.

CFC rules in Europe, Controlled Foreign Corporation Rules in Europe 2020, CFC rules in Europe 2020

CFC Rules in Europe

To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences in taxation, countries have implemented various anti-tax avoidance measures, one known as Controlled Foreign Corporation (CFC) rules.

LIFO vs FIFO vs Weighted Average Cost. Inventory Valuation in Europe 2020

Inventory Valuation in Europe

The method by which a country allows businesses to account for inventories can significantly impact a business’s taxable income. When prices are rising, as is usually the case due to factors like inflation, LIFO is the preferred method because it allows inventory costs to be closer to true costs at the time of sale.

real property taxes in Europe, European property tax rankings, property tax collections as a percent of the private capital stock in 2019

Real Property Taxes in Europe

High property taxes levied not only on land but also on buildings and structures can discourage investment because they disincentivise investing in infrastructure, which businesses would have to pay additional tax on. For this reason, it may also influence business location decisions away from places with high property tax.