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Trade Tax Rates in Germany
Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.
4 min read
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
Digital Services Taxes in Europe, 2024
About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.
4 min read
Estate, Inheritance, and Gift Taxes in Europe, 2024
As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.
2 min read
Excise Duties on Electricity in Europe, 2024
EU Member States should seek to minimize the rate and broaden the base of electricity duties, consolidating their rates to the required minimum rate.
3 min read
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
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
Dividend Tax Rates in Europe, 2024
In many countries, corporate profits are subject to two layers of taxation: the corporate income tax at the entity level when the corporation earns income, and the dividend tax or capital gains tax at the individual level when that income is passed to its shareholders as either dividends or capital gains.
2 min read
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
Capital Gains Tax Rates in Europe, 2024
In many European countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income.
2 min read