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Tax Trends in European Countries
As European countries have undertaken a series of tax reforms designed for budgetary stability, policymakers should focus on consumption taxes by making them more neutral and efficient.
15 min read
How Fixed-Rate Excise Taxes Can Produce Unintended Harm
Fixed-rate excise taxes are often adopted to reduce harm, curb excessive consumption, or discourage dangerous behaviors. However, without attention to how consumers substitute between products, well‑meaning policies may exacerbate the very harm they aim to prevent.
5 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
Testimony: Taxation of Ultra-High-Net-Worth Individuals
Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
How Tax Policy Can Reduce the Harm Caused by Smoking
To design an effective excise tax policy around smoking tobacco & nicotine products, it is crucial to consider the concept of harm reduction.
6 min read
A Budget for Growth: Why the UK Must Shift from Tax Hikes to Pro-Growth Policies
The recently proposed UK budget contains several tax measures that put a greater burden on the working class and ultimately fails to tackle the deeper structural problems of the UK’s tax code.
6 min read
Why Swiss Voters Should Be Skeptical of the Billionaire Tax
Switzerland’s proposed 50 percent billionaire estate tax promises negligible revenue, risks economic harm, and strips cantons of their autonomy and tax competition.
5 min read
Who Really Pays for European Welfare States?
Who really pays for European welfare states? Many assume the answer is obvious: high-income earners contribute while low-income earners benefit. However, that assumption is only partly true, and often misleading.
6 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
Spain’s Tax Missteps Undermine Competitiveness
Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.
7 min read