The mission of the global program is to promote tax and fiscal policy that leads to higher economic growth and improved quality of life for taxpayers throughout the world.
We produce the annual International Tax Competitiveness Index, a survey of corporate tax rates around the world, and several other comparative reports that allow taxpayers, journalists, and policymakers to compare their tax policies with those in other countries.
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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Global Tax Deal | European Tax Maps | Digital Taxation | Carbon Taxes | Cost Recovery
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
Of the 225 jurisdictions around the world, only six have increased their top corporate income tax rate in 2023, a trend that might be reversed in the coming years as more countries agree to implement the global minimum tax.
16 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
When designed well, excise taxes discourage the consumption of products that create external harm and generate revenue for funding services that ameliorate social costs. The effectiveness of excise tax policy depends on the appropriate selection of the tax base and tax rate, as well as the efficient use of revenues.
83 min read
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
Designing tax policy in a way that sustainably finances government activities while minimizing distortions is important for supporting a productive economy.
5 min read
Hampered by high marginal tax rates and complex business tax rules, the United States again ranks towards the bottom of the pack on our 2017 International Tax Competitiveness Index, placing 30 out of 35 OECD countries.
11 min read
When taking a closer look at the UK’s recent corporate tax reform experiment, it becomes clear that there was significantly more at work than just a simple rate cut. Increasing the effective marginal tax rate on new investments could have had a negative effect on wages, potentially offsetting the positive effects from the corporate rate cut.
4 min read
A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges.
28 min read
