![The Impact of High Inflation on Tax Revenues across Europe](https://taxfoundation.org/wp-content/uploads/2024/06/AdobeStock_522977445-300x200.jpeg)
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![Hungary EU presidency tax reform and tax policies](https://taxfoundation.org/wp-content/uploads/2024/06/Hungary-EU-presidency-tax-reform-300x200.jpeg)
Tax Files under New Council of EU Presidency: Hungary
As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.
6 min read![UK full expensing and UK capital allowances tax reform and priorities](https://taxfoundation.org/wp-content/uploads/2024/06/United-Kingdom-UK-full-expensing-UK-tax-reform-300x200.jpeg)
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![EU BEFIT proposal for Business in Europe Framework for Income Taxation](https://taxfoundation.org/wp-content/uploads/2023/09/EU-BEFIT-proposal-for-Business-in-Europe-Framework-for-Income-Taxation-300x200.jpeg)
The European Union’s ViDA Proposal: Ignoring Principles Does Not Make Tax Policy Fairer
Adopting tax policy based on sound principles like neutrality rather than political expediency is essential for the European Union’s fiscal future.
5 min read![EU Global Minimum Tax Implementation Issues and Challenges](https://taxfoundation.org/wp-content/uploads/2024/05/EU-global-minimum-tax-implementation-issues-300x169.jpeg)
New Report Identifies Challenges with Global Minimum Tax Implementation in the EU
European Union Member States are in the process of implementing the global minimum tax in line with a directive unanimously agreed to at the end of 2022.
3 min read![US Protectionism Trump & Biden Protectionist Trade Policies](https://taxfoundation.org/wp-content/uploads/2024/05/US-Protectionism-Trump-Biden-Protectionist-Trade-Policies-300x134.jpeg)
Trump, Biden and the American Protectionist Matrix
Trump’s protectionist measures and the continuation of most of them under the Biden administration already form the matrix of American trade policy after the 2024 elections.
1 min read![2024 European Elections and European Parliament Elections and EU Tax Policy Priorities](https://taxfoundation.org/wp-content/uploads/2024/05/AdobeStock_512461846-300x200.jpeg)
The European Election and Tax Policy: Mapping Tax Policy Visions across European Political Groups
On Europe Day, our experts explore how the decisions made in the upcoming elections will shape the trajectory of the continent for years to come.
4 min read![Portugal personal income tax system details and analysis](https://taxfoundation.org/wp-content/uploads/2024/03/Portugal-tax-reform-300x200.jpeg)
Portugal’s Personal Income Tax System: High Top Rate, Threshold, and Tax Credits
Portugal’s personal income tax system levies high tax rates on an unusually narrow set of high earners, striking a poor balance between earnings incentives and revenue contributions.
4 min read![Le Budget Français : Passer du Débat Public à des Solutions Fondées sur des Principes France budget taxes](https://taxfoundation.org/wp-content/uploads/2024/04/France-budget-300x200.jpeg)
The French Budget: Moving from Public Debate to Principled Solutions
Focusing on competitiveness, neutrality, and efficient policies to raise revenue would go a long way in increasing economic growth and stabilizing public finances over the long term.
7 min read![Portugal property tax reform and Portugal transfer tax reform](https://taxfoundation.org/wp-content/uploads/2024/03/Lisbon-Portugal-2-300x200.jpeg)
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![Portugal inflation tax policies include Portugal VAT exemption for value added tax goods and services](https://taxfoundation.org/wp-content/uploads/2023/04/Portugal-tax-reform-and-policies-in-response-to-inflation-VAT-proposal-300x231.jpg)
Portugal’s Corporate Taxes Stifle Investment and Economic Growth
Portugal has the second highest top corporate tax rate in the OECD at 31.5 percent, including multiple top-up taxes. Unlike most OECD countries, Portugal imposes a highly progressive tax structure on corporate income.
6 min read![Tax Foundation Europe](https://taxfoundation.org/wp-content/uploads/2024/02/TF23_generic_EU-01-300x141.png)
Tax Foundation Europe Launches Website and Prepares Brussels Office
The landscape of tax policy is changing—and we at the Tax Foundation are changing with it.
3 min read![Portugal VAT tax reform options](https://taxfoundation.org/wp-content/uploads/2024/01/Lisbon-Portugal-300x200.jpeg)
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![Belgium EU presidency and Belgian tax priorities](https://taxfoundation.org/wp-content/uploads/2024/01/Belgium-EU-presidency-300x200.jpeg)
Tax Files under New Council of EU Presidency: Belgium
In such a determinant semester for Europe, principled tax policy can be an important tool for a more competitive European Union.
5 min read![2024 spain tax reform central government and regional government considerations like Madrid and Catalonia](https://taxfoundation.org/wp-content/uploads/2024/01/Spain-tax-reform-2-300x207.jpeg)
Spanish Regions Are Not Surrendering Their Tax Competitiveness without a Fight
Spain’s central government could learn some valuable lessons from its regional governments about sound tax policy.
7 min read![Kyiv Ukraine tax system competitiveness vs EU member states](https://taxfoundation.org/wp-content/uploads/2023/12/Kyiv-Ukraine-tax-system-EU-member-states-300x200.jpeg)
European Tax Policy Scorecard: How Competitive is Ukraine’s Tax System Relative to EU Member States?
In the end, the best way for the EU to support Ukraine’s post-war recovery is to guarantee its tax sovereignty, not just its territorial sovereignty.
5 min read![Ukraine tax reform options to boost Ukraine economic health and economy overall during and after the war. Explore US Marshall Plan lessons](https://taxfoundation.org/wp-content/uploads/2023/12/AdobeStock_190342091-300x169.jpeg)
Tax Reform Is Key to Ukraine’s Economic Health, Now and after the War
What historical lessons of wartime finance can Ukrainian and EU policymakers learn to put Ukraine’s economy on a path to success during, and especially after, the war?
5 min read![Tax competition and the global minimum tax: the latest on the global tax agreement at the OECD](https://taxfoundation.org/wp-content/uploads/2021/10/tax-competition-global-minimum-tax-global-tax-agreement-3-300x200.jpg)
What’s Next for Tax Competition?
The rules of tax competition are changing with the recent agreement on a global minimum tax and other changes to tax rules around the world, but that does not mean the contest is over.
5 min read![](https://taxfoundation.org/wp-content/uploads/2023/11/AdobeStock_430722239-300x190.jpeg)
Assessing the EU Tax Observatory’s View on Profit Shifting and the Global Minimum Tax
The EU Tax Observatory has taken an extreme view in assessing the global minimum tax. The rules were not meant to immediately reduce the stock of shifted profits or align profitability levels more closely with employment costs. The rules do change incentives for multinationals, but profits may continue to remain in low-tax jurisdictions for many years.
6 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)
Is EU VAT Compliance Actually Improving?
While the European Commission focuses on improving VAT compliance, policy is a major contributor to VAT revenue losses. The VAT actionable policy gap is 15.65 percent, more than triple the compliance gap.
5 min read![CCCTB vs. BEFIT: EU Corporate Tax Base: Details & Analysis](https://taxfoundation.org/wp-content/uploads/2023/10/European-Union-tax-proposal-EU-flag-300x199.jpeg)
European Tax Policy Scorecard: Capital Cost Recovery under BEFIT versus Current Member State Policies
A harmonized EU tax base is a project in the making. Policymakers have a chance to put the Union on a path for increased investment and economic growth by focusing on the details of capital cost recovery.
3 min read