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EU Tax Resource Center

Leading EU Tax Policy Research & Analysis

Economic growth is essential to the European Union’s promise of peace and prosperity. A foundational aspect of growth is principled tax policy that is simple, neutral, stable, and transparent. When EU tax policy is designed on sound principles, governments can raise sufficient revenue, support the economy, and chart a path toward an effective tax system.

Given that tax policy is a Member State competence with EU-level influences, the Tax Foundation’s EU tax policy team has developed a multiannual research agenda to study the economic effects of tax policies in Brussels and national capitals. Our EU tax team produces data-driven reports, blogs, and policy recommendations to educate policymakers, members of the media, and the public.

With aging demographics, the digitalization of work, increased labor mobility, and an unsustainable tax mix applying pressure on public expenditures and economic growth in Europe, the EU and Member States would be prudent to consider broad-based, growth-oriented tax policies to encourage investment, stimulate job creation, and provide stable resources for government spending. You can learn more about the Tax Foundation’s EU tax policy research and analysis by exploring the various policy briefs, blogs, and reports below.

Beer Taxes in Europe

July 26, 2022

’Tis the season to crack open a cold one. Ahead of International Beer Day on August 5th, let's take a minute to discover how much of your cash is actually going toward the cost of a brew with this week's tax map, which explores excise duties on beer.

Gas Taxes in Europe

July 12, 2022

The Netherlands has the highest gas tax in the European Union, at €0.82 per liter ($3.69 per gallon). Italy applies the second highest rate at €0.73 per liter ($3.26 per gallon), followed by Finland at €0.72 per liter ($3.24 per gallon).

Tax Files Under New Council of EU Presidency: Czechia

July 11, 2022

As the Czech EU presidency considers a plan to manage various tax-related files, it would be wise to consider principled tax policy that broadens the tax base and reduces the tax wedge on strategic investment.

Carbon Taxes in the Global Market: Changes on the Way?

June 27, 2022

As policymakers on both sides of the Atlantic debate the way forward on carbon border adjustment mechanisms, it is important to keep principles of good tax policy in mind.

Carbon Taxes in Europe

June 14, 2022

In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems, and carbon taxes. In 1990, Finland was the world’s first country to introduce a carbon tax.

Cigarette Taxes in Europe

May 31, 2022

Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.85 ($10.47) and €6.88 ($8.13) per 20-cigarette pack, respectively.

Time for an Updated Impact Assessment of the Global Tax Deal

May 19, 2022

Treasury Secretary Janet Yellen offered estimates from the EU Tax Observatory as evidence that the Polish government would benefit from supporting the global tax deal. Unfortunately, evidence was, at best, out of date.

Europe Opened the Pandora Box of Reduced VAT Rates

May 17, 2022

With this new VAT directive, the EU has invited member states to adopt policies that create new complexities, are poorly targeted, and undermine an Own Resource.

Estate, Inheritance, and Gift Taxes in Europe

May 17, 2022

Benefits of Principled Tax Policy: EU VAT Reform Results

April 19, 2022

The EU’s recent VAT reform is an example of a win for governments, consumers, and companies. Charting a new path toward a more successful tax system.

Impact of Elections on French Tax Policy and EU Own Resources

June 23, 2022

The French election results are paralyzing for French pro-growth tax reforms, pessimistic for EU own resources, and dire for overall economic certainty.

Analyzing Recent Tax Trends Among EU Countries

March 28, 2022

In recent years, EU countries have undertaken a series of tax reforms designed to maintain tax revenue levels while supporting investment and economic growth. However, not all tax reforms were created equal.

Russia’s Ukrainian War Could Impact EU Carbon Proposal Too

March 18, 2022

Given the uncertainty surrounding the war in Ukraine, future trade relations with Russia, and the overall CBAM revenue structure. The EU will need to adjust policy when challenges arise as it looks to increase its role in fiscal affairs through new own resources.

Post-Versailles Declaration: Tax Policy in the Future of European Energy Security

March 15, 2022

The unified EU signing of the “Versailles Declaration” is a historic break from the past. Russia’s war against Ukraine has made energy (and related tax policies) an even more urgent focus for the EU.

Capital Gains Tax Rates in Europe

March 8, 2022

In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Denmark levies the highest top capital gains tax among European OECD countries, followed by Norway, Finland, and France.

Corporate Income Tax Rates in Europe

February 22, 2022

Portugal, Germany and France have the highest corporate tax rates in Europe. How does your country compare?

2022 VAT Rates in Europe

January 25, 2022

The VAT is a consumption tax assessed on the value added in each production stage of a good or service. Every business along the value chain receives a tax credit for the VAT already paid. The end consumer does not, making it a tax on final consumption.

Testimony: EU Parliament Subcommittee on Tax Matters Hearing on the Impact of National Tax Reforms on the EU Economy

October 11, 2021

Tax Foundation testimony on the diversity of tax systems within the EU, three important ways to consider reforms by Member States, and several recommendations for the EU Parliament's Subcommittee on Tax Matters to consider.

The EU Determined to Reform the Business Tax

March 19, 2021

The EU recently launched a consultation to reform the business tax system, which will outline the priorities for corporate taxation over the coming years to meet the needs of a globalized economy that struggles to recover from the consequences of the COVID-19 crisis. It will also set EU actions regarding the ongoing international discussion on the taxation of the digital economy and a global minimum tax.

Beer Taxes in Europe

July 26, 2022

’Tis the season to crack open a cold one. Ahead of International Beer Day on August 5th, let's take a minute to discover how much of your cash is actually going toward the cost of a brew with this week's tax map, which explores excise duties on beer.

Gas Taxes in Europe

July 12, 2022

The Netherlands has the highest gas tax in the European Union, at €0.82 per liter ($3.69 per gallon). Italy applies the second highest rate at €0.73 per liter ($3.26 per gallon), followed by Finland at €0.72 per liter ($3.24 per gallon).

Tax Files Under New Council of EU Presidency: Czechia

July 11, 2022

As the Czech EU presidency considers a plan to manage various tax-related files, it would be wise to consider principled tax policy that broadens the tax base and reduces the tax wedge on strategic investment.

Carbon Taxes in the Global Market: Changes on the Way?

June 27, 2022

As policymakers on both sides of the Atlantic debate the way forward on carbon border adjustment mechanisms, it is important to keep principles of good tax policy in mind.

Carbon Taxes in Europe

June 14, 2022

In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems, and carbon taxes. In 1990, Finland was the world’s first country to introduce a carbon tax.

Cigarette Taxes in Europe

May 31, 2022

Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.85 ($10.47) and €6.88 ($8.13) per 20-cigarette pack, respectively.

Time for an Updated Impact Assessment of the Global Tax Deal

May 19, 2022

Treasury Secretary Janet Yellen offered estimates from the EU Tax Observatory as evidence that the Polish government would benefit from supporting the global tax deal. Unfortunately, evidence was, at best, out of date.

Europe Opened the Pandora Box of Reduced VAT Rates

May 17, 2022

With this new VAT directive, the EU has invited member states to adopt policies that create new complexities, are poorly targeted, and undermine an Own Resource.

Estate, Inheritance, and Gift Taxes in Europe

May 17, 2022

Benefits of Principled Tax Policy: EU VAT Reform Results

April 19, 2022

The EU’s recent VAT reform is an example of a win for governments, consumers, and companies. Charting a new path toward a more successful tax system.

Impact of Elections on French Tax Policy and EU Own Resources

June 23, 2022

The French election results are paralyzing for French pro-growth tax reforms, pessimistic for EU own resources, and dire for overall economic certainty.

Analyzing Recent Tax Trends Among EU Countries

March 28, 2022

In recent years, EU countries have undertaken a series of tax reforms designed to maintain tax revenue levels while supporting investment and economic growth. However, not all tax reforms were created equal.

Russia’s Ukrainian War Could Impact EU Carbon Proposal Too

March 18, 2022

Given the uncertainty surrounding the war in Ukraine, future trade relations with Russia, and the overall CBAM revenue structure. The EU will need to adjust policy when challenges arise as it looks to increase its role in fiscal affairs through new own resources.

Post-Versailles Declaration: Tax Policy in the Future of European Energy Security

March 15, 2022

The unified EU signing of the “Versailles Declaration” is a historic break from the past. Russia’s war against Ukraine has made energy (and related tax policies) an even more urgent focus for the EU.

Capital Gains Tax Rates in Europe

March 8, 2022

In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Denmark levies the highest top capital gains tax among European OECD countries, followed by Norway, Finland, and France.

Corporate Income Tax Rates in Europe

February 22, 2022

Portugal, Germany and France have the highest corporate tax rates in Europe. How does your country compare?

2022 VAT Rates in Europe

January 25, 2022

The VAT is a consumption tax assessed on the value added in each production stage of a good or service. Every business along the value chain receives a tax credit for the VAT already paid. The end consumer does not, making it a tax on final consumption.

Testimony: EU Parliament Subcommittee on Tax Matters Hearing on the Impact of National Tax Reforms on the EU Economy

October 11, 2021

Tax Foundation testimony on the diversity of tax systems within the EU, three important ways to consider reforms by Member States, and several recommendations for the EU Parliament's Subcommittee on Tax Matters to consider.

The EU Determined to Reform the Business Tax

March 19, 2021

The EU recently launched a consultation to reform the business tax system, which will outline the priorities for corporate taxation over the coming years to meet the needs of a globalized economy that struggles to recover from the consequences of the COVID-19 crisis. It will also set EU actions regarding the ongoing international discussion on the taxation of the digital economy and a global minimum tax.