All Related Articles
326 Results
Capital Gains Tax Rates in Europe, 2025
Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
5 min read
Wealth Taxes in Europe, 2025
Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long-term growth.
5 min read
Observing the German Election: Tax Policy for Economic Growth
The next government needs to prioritize measures to improve Germany’s competitiveness as an investment location.
7 min read
2024 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
Reducing Germany’s Corporate Tax Rate to 25 Percent
Ahead of Germany’s federal election, the country’s economy remains stuck in a prolonged recession, with GDP stagnating for the past two years and failing to surpass its pre-pandemic level.
6 min read
Taxes and the French Revolution
The French Revolution provides insight into the relationship between a government and its citizens and serves as a reminder that tax policy can have impacts (big and small) that last for centuries.
The European VAT is Not a Discriminatory Tax Against US Exports
The Trump administration appears to be moving in a “reciprocal” policy direction despite the significant negative economic consequences for American consumers of across-the-board tariffs on goods coming into the US. However, the EU’s VAT system should not be used as a justification for retaliatory tariffs.
6 min read
Top Personal Income Tax Rates in Europe, 2025
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
Simplifying Germany’s Income Tax System: A Path Toward Fairness and Efficiency
While many Scandinavians get mailed comprehensive pre-filled tax returns and only have to check whether they are correct, the average German taxpayer spends 9 to 10 hours and over €100 filing their tax return.
7 min read
The EU’s Questionable VAT Policy
In a recent survey regarding companies’ barriers to conducting business in the EU single market, VAT ranked first. Policymakers should invest in reforming VAT systems to close both compliance and policy gaps in ways that improve the overall efficiency of their tax systems.
7 min read