Tax Foundation Europe produces research and analysis specifically designed to inform five key debates in European tax policy: the concept of tax fairness, the twin transitions of the green and digital economies, government revenue and own resources, competitiveness and productivity, and the future of taxation in Europe.
One of our flagship tools is the European Tax Policy Scorecard (ETPS), which compares the competitiveness and neutrality of each country’s tax system, explains why certain tax codes stand out as better or worse models for reform, and measures the relative impact of EU tax policy on Member States. Explore the ETPS
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Global Tax Deal | European Tax Maps | Digital Taxes | Carbon Taxes | Cost Recovery
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European Tax Policy Scorecard
The ETPS compares the competitiveness and neutrality of each country’s tax system. A competitive tax code keeps marginal tax rates low and a neutral tax code raises the most revenue with the fewest economic distortions. Together, these principles promote sustainable growth while raising sufficient revenue.
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
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
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
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
Testimony: Capital Gains Taxation in the EU
It is essential to understand that the taxation of capital gains places a double tax on corporate income.
5 min readAll European Research
22 Results
The Impact of BEPS 1.0
The global landscape of international corporate taxation is undergoing significant transformations as jurisdictions grapple with the difficulty of defining and apportioning corporate income for the purposes of tax.
22 min read
Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD and Select EU Countries
Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.
19 min read
Testimony: Capital Gains Taxation in the EU
It is essential to understand that the taxation of capital gains places a double tax on corporate income.
5 min read
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
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
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
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
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
After the UK Super-Deduction: Assessing Proposals for the Reform of Capital Allowances
For many years, the UK has adopted a strikingly ungenerous approach to capital cost recovery – the ability of firms to write off investment against tax. This has coincided with consistently low levels of business investment. The super-deduction, which has temporarily made the UK tax system much more supportive of capital investment in plant and machinery is set to expire.
34 min read
Testimony: EU Parliament Subcommittee on Tax Matters Hearing on the Impact of National Tax Reforms on the EU Economy
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.
10 min read
Marginal Effective Tax Rates and the 2021 UK Budget
The 2021 UK budget introduces a two-year super-deduction of 130 percent for plant and equipment and a delayed corporate tax rate increase from 19 percent to 25 percent in 2023. These policies have differential impacts on marginal effective tax rates for different assets, implying investment incentives will not be uniform.
15 min read
The European Commission and the Taxation of the Digital Economy
The consultation on the EU’s digital levy provides an opportunity for policymakers and taxpayers to reflect on the underlying issues of digital taxation and potential consequences from a digital levy. Unless the EU digital levy is designed with an OECD agreement in mind, it is likely to cause more uncertainty in cross-border tax policy.
12 min read
A Framework for the Future: Reforming the UK Tax System
Our new guide identifies key areas for improvement in UK tax policy and provides recommendations that would support long-term growth without putting a dent in government revenues.
24 min read
Looking Back on 30 Years of Carbon Taxes in Sweden
Implemented in 1991, Sweden’s carbon tax was one of the first in the world. Since then, Sweden’s carbon emissions have been declining, while there has been steady economic growth. Today, Sweden levies the highest carbon tax rate in the world and its carbon tax revenues have been decreasing slightly over the last decade.
21 min read
New Details on the Austrian Tax Reform Plan
14 min read
There Is More Than Meets the Eye When Analyzing the UK’s Corporate Tax Cut
When taking a closer look at the UK’s recent corporate tax reform experiment, it becomes clear that there was significantly more at work than just a simple rate cut. Increasing the effective marginal tax rate on new investments could have had a negative effect on wages, potentially offsetting the positive effects from the corporate rate cut.
4 min read