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Financial Transaction Taxes in Europe, 2026
Fourteen countries in Europe—Belgium, Finland, France, Greece, Hungary, Ireland, Italy, Malta, Poland, the Slovak Republic, Spain, Switzerland, Turkey, and the United Kingdom—currently levy a type of financial transaction tax.
3 min read
Competitive Corporate Tax Policy Is Essential for European Economic Growth
Debates over tax fairness and anti-avoidance rules have dominated European tax policy circles for over a decade. However, as geoeconomic pressures increase around the world, policymakers are looking for ways to boost European competitiveness and economic growth.
18 min read
Net Operating Loss Carryforward and Carryback Provisions in Europe, 2026
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
5 min read
Digital Services Taxes in Europe, 2026
Currently, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax. Because these taxes mainly impact US companies and are thus perceived as discriminatory, the US responded with retaliatory tariff threats.
5 min read
Tax Burden on Labor in Europe, 2026
To make the taxation of labor more efficient, policymakers should understand their country’s tax wedge and how their tax burden funds government services.
5 min read
Windfall Profits Taxes on Oil and Gas Should Be Left in the Past
Windfall taxes, particularly those imposed on the oil and gas industry, often appear as a quick fix for governments seeking to raise revenue during periods of high commodity prices. However, while these taxes may offer short-term revenues, they can also trigger negative consequences that undermine their intended purpose.
21 min read
Cigarette Taxes in Europe, 2026
Cigarette smokers in the European Union pay far more in excise taxes than they do for the cigarettes themselves. Our latest map illustrates the wide variance in cigarette excise taxes across EU Member States.
6 min read
Dividend Tax Rates in Europe, 2026
Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.
4 min read
Capital Gains Tax Rates in Europe, 2026
Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
4 min read
2025 European Tax Policy Scorecard
The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.
55 min read
Diesel and Gas Taxes in Europe, 2026
Fuel taxes continue to be a central policy consideration for European countries amid geopolitical conflicts, increased emphasis on environmental policy, and economic conditions experienced by average consumers.
6 min read
Top Personal Income Tax Rates in Europe, 2026
Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) levy the highest top personal income tax rates in Europe.
4 min read
Recommendations to the European Commission: A Framework for Tax Simplification
A focus on sustained growth, meaningful metrics, and institutional capabilities that keep simplification a focus in future regulatory efforts should underpin the decluttering agenda.
8 min read
VAT Rates in Europe, 2026
More than 175 countries worldwide—including all major European countries—levy a value-added tax (VAT) on goods and services. EU Member States’ VAT rates vary across countries, though they’re somewhat harmonized by the EU.
5 min read
Corporate Income Tax Rates in Europe, 2026
Some European countries have raised their statutory corporate rates over the past year, including Estonia, Lithuania, and Slovakia.
4 min read
Corporate Tax Rates Around the World, 2025
The worldwide average statutory corporate tax rate has consistently decreased since 1980 but has leveled off in recent years. In the US, the 2017 Tax Cuts and Jobs Act brought the country’s statutory corporate income tax rate from the fourth highest in the world closer to the middle of the distribution.
20 min read
Integrated Tax Rates on Corporate Income in Europe, 2025
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
4 min read
Policy Brief: QDMTTs Leave Geographic Disparity Between Increased Pillar Two Costs and Revenues
Due to the incentive for jurisdictions to implement a qualified domestic minimum top-up tax (QDMTT), Pillar Two leaves a geographic asymmetry. Additional tax revenues would predominantly accrue to low-tax jurisdictions, with high tax jurisdictions receiving little to no increase.
2 min read
Pillar Two Implementation in Europe, 2025
22 of the 27 EU Member States have implemented both the income inclusion rule and the qualified domestic minimum top-up tax in 2025.
4 min read
2025 Spanish Regional Tax Competitiveness Index
The 2025 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
7 min read