Skip to content
Alex Mengden Tax Foundation
Expert

Alex Mengden

Global Policy Analyst

Alex Mengden is a Policy Analyst at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Prior to joining the Tax Foundation, Alex tutored classes in public finance for undergraduate students at LMU Munich. He also worked on economic policy research for IREF Europe and previously interned at the Cato Institute, ifo Institute, and the Institute of Economic Affairs.

He currently lives in Munich, Germany, and spends his free time cooking, reading, and enjoying the outdoors.

Latest Work

International Tax Competitiveness Index 2024 Global Tax Rankings by Country

International Tax Competitiveness Index 2024

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

92 min read
Real property taxes in Europe property tax rates 2024

Real Property Taxes in Europe, 2024

High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.

3 min read
Capital allowances in Europe can impact depreciation in Europe and capital investment and business investment in Europe

Capital Allowances in Europe, 2024

Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic consequences.

4 min read
Real Estate Transaction Tax Rates in German States

Real Estate Transaction Tax Rates in German States

The real estate transaction tax is levied on the gross sales value of a property when it changes ownership, without deductions for investment or purchasing costs. This makes the tax particularly harmful to investment in buildings and structures.

3 min read

Patent Box Regimes in Europe, 2024

The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.

3 min read
Tax Subsidies for R&D Expenditures in Europe

Tax Subsidies for R&D Expenditures in Europe, 2024

Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.

3 min read
UK full expensing and UK capital allowances tax reform and priorities

Understanding Full Expensing in the United Kingdom

Given the positive contribution of full expensing to economic growth and that the UK already incurred the peak-year costs due to the existing policy, it is imperative to maintain it permanently.

5 min read
Carbon taxes in Europe 2024 data map

Carbon Taxes in Europe, 2024

23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.

3 min read
Inflation and high interest rates affect business investment with long depreciation schedules capital allowances and capital cost recovery across the oecd 2024

Capital Cost Recovery across the OECD, 2024

To recover from the pandemic and put the global economy on a trajectory for growth, policymakers need to aim for more generous and permanent capital allowances. This will spur real investment and can also contribute to more environmentally friendly production across the globe.

31 min read

A Journey Through Germany’s Tax Laws

Get ready to hit the autobahn and explore the world of German taxes! We’ll navigate the complexities of Germany’s tax structure.

Germany trade tax rates

Trade Tax Rates in Germany

Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.

4 min read
Excise Duties on Electricity in Europe, 2024

Excise Duties on Electricity in Europe, 2024

EU Member States should seek to minimize the rate and broaden the base of electricity duties, consolidating their rates to the required minimum rate.

3 min read
Portugal property tax reform and Portugal transfer tax reform

Property and Transfer Tax: If It Moves, Stop Taxing It.

Portugal’s turnover tax on real property transfers places a serious drag on economic growth by making it harder for people to relocate for better jobs and living conditions while constraining investment into the development of housing and buildings.

5 min read
2024 Capital Gains Tax Rates in Europe, Capital Gains Tax Rates by Country Data

Capital Gains Tax Rates in Europe, 2024

In many European countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income.

2 min read
2024 Top Personal Income Tax Rates in Europe

Top Personal Income Tax Rates in Europe, 2024

Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) have the highest top statutory personal income tax rates among European OECD countries.

3 min read
Portugal VAT tax reform options

Mind the Gap, Please! How Portugal Could Reform Its VAT System

Portugal’s value-added tax (VAT) policy is a treasure trove of tax oddities. Thankfully, VAT base broadening is an ideal instrument to give the Portuguese government the fiscal room to implement pro-growth tax reforms

5 min read