Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.
Prior to joining the Tax Foundation, Alex tutored undergraduate classes in public finance at LMU Munich and worked on economic policy research for institutions across Europe and the United States. He currently lives in Berlin, Germany.
Because withholding taxes can create double taxation and administrative friction even where foreign tax credits are available, the European Commission’s 2026 Tax Omnibus proposal to eliminate them on dividend, interest, and royalty payments between EU companies regardless of holding percentage would foster stronger cross-border savings and investment.
6 min read
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.
5 min read
In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems (ETSs), and carbon taxes.
5 min read
Worldwide, 175 countries—including all major European countries—levy a value-added tax (VAT) on goods and services. However, to reduce compliance and administrative costs, most countries have VAT exemption thresholds: if a business is below a certain annual revenue threshold, it is not required to participate in the VAT system.
3 min read
Fourteen countries in Europe—Belgium, Finland, France, Greece, Hungary, Ireland, Italy, Malta, Poland, the Slovak Republic, Spain, Switzerland, Turkey, and the United Kingdom—currently levy a type of financial transaction tax.
3 min read
Debates over tax fairness and anti-avoidance rules have dominated European tax policy circles for over a decade. However, as geoeconomic pressures increase around the world, policymakers are looking for ways to boost European competitiveness and economic growth.
18 min read
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
5 min read
Shifting Germany’s tax mix away from labor to consumption remains a sound policy route to strengthen the country’s labor supply, but further eroding the VAT base with preferential rates for selected goods and services would counteract this goal by depleting the extra revenue for labor tax cuts while providing less-targeted relief for low-income households.
6 min read
To make the taxation of labor more efficient, policymakers should understand their country’s tax wedge and how their tax burden funds government services.
5 min read
Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
4 min read
Structural reforms such as broadening tax bases, improving cost recovery, and shifting toward less distortive taxes can improve competitiveness without necessarily reducing revenue.
7 min read
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
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
More than 175 countries worldwide—including all major European countries—levy a value-added tax (VAT) on goods and services. EU Member States’ VAT rates vary across countries, though they’re somewhat harmonized by the EU.
5 min read
Corporate tax reform can strengthen Chile’s economic growth at a minimal revenue cost by reinstating full expensing and adopting a territorial tax system to align its cross-border rules with the international standard.
5 min read
For the past 12 years, the International Tax Competitiveness Index has examined which countries have truly embraced tax competitiveness and which ones have lagged behind. Our experts examine how country rankings have changed over time and identify the largest movers and shakers.
5 min read
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
22 of the 27 EU Member States have implemented both the income inclusion rule and the qualified domestic minimum top-up tax in 2025.
4 min read
While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.
93 min read
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.
23 min read