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Patent Box Regimes in Europe, 2024

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
Tax Subsidies for R&D Expenditures in Europe

Tax Subsidies for R&D Expenditures in Europe, 2024

Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.

3 min read
Hungary EU presidency tax reform and tax policies

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
The Impact of High Inflation on Tax Revenues across Europe

The Impact of High Inflation on Tax Revenues across Europe

The European Union’s experience with high inflation highlights the critical need for adaptive fiscal policies. Best practices drawn from the academic literature recommend implementing automatic adjustment mechanisms with a certain periodicity and based on price increases.

31 min read
The High Cost of Wealth Taxes

The High Cost of Wealth Taxes

Many developed countries have repealed their wealth taxes in recent years for a variety of reasons. They raise little revenue, create high administrative costs, and induce an outflow of wealthy individuals and their money. Many policymakers have also recognized that high taxes on capital and wealth damage economic growth.

30 min read
UK full expensing and UK capital allowances tax reform and priorities

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
Carbon taxes in Europe 2024 data map

Carbon Taxes in Europe, 2024

23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.

3 min read
Tax Burden on Labor in Europe 2024 taxing wages tax wedge

Tax Burden on Labor in Europe, 2024

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