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EU Tax Research

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.

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Sean Bray, Director of European Policy    Cecilia Perez Weigel, European Policy and Outreach Associate

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42 Results
2021 International Tax Competitiveness Index Rankings in Europe, 2021 Global Tax Competitiveness Rankings, 2021 Global Tax Rankings in OECD Global Tax

International Tax Competitiveness Index 2021

A well-structured tax code (that’s both competitive and neutral) is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD

To encourage private retirement savings, OECD countries commonly provide tax-preferred retirement accounts. However, in many countries, including the United States, the system of tax-preferred retirement accounts is complex, which may deter savers from using such accounts—and potentially lower overall savings.

UK tax reform, 2021 budget UK 2021 budget, UK corporate tax reform, UK corporation tax rate

Marginal Effective Tax Rates and the 2021 UK Budget

The 2021 UK budget introduces a two-year super-deduction of 130 percent for plant and equipment and a delayed corporate tax rate increase from 19 percent to 25 percent in 2023. These policies have differential impacts on marginal effective tax rates for different assets, implying investment incentives will not be uniform.