The mission of Tax Foundation Europe is to promote tax policies that are stable, neutral, simple, and transparent at the Member State and EU levels.
We produce research and analysis specifically designed to inform five key debates in European tax policy: the concept of tax fairness, the twin transition of the green and digital economies, government revenue and own resources, competitiveness and productivity, and the future of taxation in the EU.
One of our flagship tools is the European Tax Policy Scorecard (ETPS), which compares the competitiveness and neutrality of each country’s tax system, explains why certain tax codes stand out as good or bad models for reform, and measures the relative impact of EU tax policy on Member States. Explore the ETPS
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The ETPS compares the competitiveness and neutrality of each country’s tax system. A competitive tax code keeps marginal tax rates low and a neutral tax code raises the most revenue with the fewest economic distortions. Together, these principles promote sustainable growth while raising sufficient revenue.
Permanent full expensing is an efficient and neutral tax policy that will allow markets to allocate private investment effectively while moving the economy towards the climate goals of the EU.
33 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.
92 min read
Since VAT revenues are such a significant and stable contributor to overall government revenues, EU policymakers should pay particular attention to how efficiently those revenues are raised.
22 min read
Research has shown that spikes in tax rates can act as barriers to upward mobility. High marginal tax rates might directly influence the decisions workers make about accepting a raise, working additional hours, or whether they might remain on government benefits.
8 min read
The EU’s recent VAT reform is an example of a win for governments, consumers, and companies. Charting a new path toward a more successful tax system.
4 min read
The empirical evidence thus far on sugar-sweetened beverage taxes fails to support claims that these taxes will create substantial health benefits. At the same time, their structural limitations make them ill-suited for generating stable, equitable revenue.
54 min read
An update to the EU’s Excise Tax Directive that embraces harm reduction principles would save lives and provide a steady stream of revenue to support public health expenditures.
22 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
The 2024 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
7 min read
The gap between statutory rates and average effective tax rates for personal income tax in the European Union varies significantly, affecting the efficiency and simplicity of the tax system.
32 min read
Rather than pursuing temporary policies, policymakers should implement long-term, pro-growth tax reforms that stimulate economic activity and incentivize energy diversification by supporting private investment through full expensing.
19 min read