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![Comparing income tax systems in Europe as of 2023 including income taxes in Europe data](https://taxfoundation.org/wp-content/uploads/2023/11/ITCI23_Individual-300x259.png)
Comparing Europe’s Tax Systems: Individual Taxes
Estonia has the most competitive individual tax system in the OECD for the 10th consecutive year.
2 min read![UK Business Investment Increases After Pro-Growth Tax Reforms](https://taxfoundation.org/wp-content/uploads/2023/10/AdobeStock_108472954-300x193.jpeg)
Investment in the United Kingdom Increased following Pro-Investment Tax Reforms
The UK economy is experiencing an upsurge in business fixed investment following two pro-growth tax changes. In the second quarter of 2023, business investment was 9.4 percent higher than the same quarter last year.
10 min read![Comparing Corporate Tax Systems in Europe Corporate Tax Complexity and Compliance](https://taxfoundation.org/wp-content/uploads/2023/10/ITCI23_CIT-300x259.png)
Comparing Europe’s Tax Systems: Corporate Taxes
According to the corporate tax component of the 2023 International Tax Competitiveness Index, Latvia and Estonia have the best corporate tax systems in the OECD.
2 min read![2023 European Tax Policy Scorecard Tax Foundation Europe](https://taxfoundation.org/wp-content/uploads/2023/10/23Scorecard-Social_Twitx-300x169.png)
2023 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.
52 min read![Real Property Taxes in Europe as of 2023 Tax Foundation European OECD Data of Real Property Tax Rates in Europe](https://taxfoundation.org/wp-content/uploads/2023/10/Property_Taxes_2023-300x259.png)
Real Property Taxes in Europe
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.
2 min read![2023 Spanish Regional Tax Competitiveness Index RTCI Fundalib Fundación para el Avance de la Libertad Tax Foundation Spain Tax Index Rankings](https://taxfoundation.org/wp-content/uploads/2023/10/2023-Spanish-Regional-Tax-Competitiveness-Index-300x169.jpeg)
2023 Spanish Regional Tax Competitiveness Index
The 2023 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
6 min read![Europe Cigarette Taxes Map: 2023 EU Tobacco Tax Rates](https://taxfoundation.org/wp-content/uploads/2023/10/Cigarettes_23-EU-final-300x259.png)
Cigarette Taxes in Europe
2 min read![Beer taxes in europe, including 2023 excise duty on beer in Europe for Oktoberfest](https://taxfoundation.org/wp-content/uploads/2023/09/Beer_EU_2023-300x259.png)
Beer Taxes in Europe
As Oktoberfest celebrations kick off around the world, let’s look at how much tax European Union (EU) countries add to the world’s favorite alcoholic beverage.
2 min read![2023 carbon tax rates in Europe and other information related to carbon taxes in Europe](https://taxfoundation.org/wp-content/uploads/2023/09/2023-Carbon-Taxes-in-Europe-FV3-300x259.png)
Carbon Taxes in Europe, 2023
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.
4 min read![](https://taxfoundation.org/wp-content/uploads/2023/08/NOL_2023-02-300x259.png)
Net Operating Loss Carryforward and Carryback Provisions in Europe, 2023
Carryover tax provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
3 min read![](https://taxfoundation.org/wp-content/uploads/2023/08/Patent_Box_2023-285x300.png)
Patent Box Regimes in Europe, 2023
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![](https://taxfoundation.org/wp-content/uploads/2023/07/Capital-allowances-in-Europe-and-OECD-capital-cost-recovery-2023-290x300.png)
Capital Allowances in Europe, 2023
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![Diesel and gas taxes in Europe 2023 fuel tax rates including diesel taxes and gas taxes in Europe](https://taxfoundation.org/wp-content/uploads/2023/07/EU_Gas_2023-295x300.png)
Diesel and Gas Taxes in Europe
As the EU pursues massive changes in public policy as part of its green transition, expect fuel taxes to be central to any policy discussions.
4 min read![Windfall Profits Taxes in Europe, August 2023](https://taxfoundation.org/wp-content/uploads/2023/06/WindfallTaxes_Aug23-300x259.png)
What European Countries Are Doing about Windfall Profit Taxes
It’s unlikely these implemented and proposed windfall taxes will achieve their goals of raising additional revenues without distorting the market. Instead, they would penalize domestic production and punitively target certain industries without a sound tax base.
13 min read![Integrated Tax Rates on Corporate Income in Europe 2023 corporate integration Europe](https://taxfoundation.org/wp-content/uploads/2023/06/Corp_Integration_2023-300x290.png)
Integrated Tax Rates on Corporate Income in Europe
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
3 min read![Future of EU tax policy full expensing cost recovery corporate taxation](https://taxfoundation.org/wp-content/uploads/2023/05/EU-tax-policy-2-300x199.jpg)
Testimony: The Role of Corporate Taxation in the European Union’s Future Tax Policy Mix
As policymakers shift their focus away from tax rates and look to harmonize the EU’s corporate tax base, they should understand the benefits of full expensing.
5 min read![](https://taxfoundation.org/wp-content/uploads/2023/05/TaxBurdenOnLabor2023-300x290.png)
Tax Burden on Labor in Europe, 2023
To make the taxation of labor more efficient, policymakers should understand the inputs into the tax wedge, and taxpayers should understand how their tax burden funds government services.
4 min read![New wealth taxes in Europe 2023 European countries with a new wealth tax](https://taxfoundation.org/wp-content/uploads/2023/05/Wealth_Tax_Euorpe_2023-300x289.png)
Wealth Taxes in Europe, 2023
Instead of reforming and hiking the wealth tax, perhaps policymakers should consider whether the tax is serving its intended objectives, and, if not, consider repealing the tax altogether.
4 min read![EU Green transition tax policy and private investment](https://taxfoundation.org/wp-content/uploads/2023/05/EU-Green-transition-tax-policy-and-private-investment-300x198.jpg)
The Role of Pro-Growth Tax Policy and Private Investment in the European Union’s Green Transition
Permanent full expensing is an efficient and neutral tax policy that will allow markets to allocate private investment effectively while moving the economy towards the climate goals of the EU.
33 min read![Estate taxes, inheritance taxes, and gift taxes in Europe 2023](https://taxfoundation.org/wp-content/uploads/2023/04/Estate-Inheritance-2023-300x295.png)
Estate, Inheritance, and Gift Taxes in Europe, 2023
As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.
3 min read