Tax Foundation Europe: Fiscal Forum

The Future of The EU Tax Mix

Tax policy has become an increasingly important topic of debate in the European Union due to the need for more revenue as well as international discussions at the Organisation for Economic Co-operation and Development and the United Nations. In addition, geopolitical fragmentation is changing the objectives of tax and trade policy at the EU and national levels.

Policymakers are searching for data-driven policy recommendations to address the future of the EU tax mix. Academic research can help inform the policy debate and guide policymakers on the best ways to design smarter tax policy. However, there is oftentimes a communication gap between academia and policymakers. As a Brussels-based think-tank, Tax Foundation Europe’s goal is to serve as an intermediary to fill the communication gap. This is well in line with our educational mission to shape the European tax policy debate and advance the principles of sound tax policy: simplicity, neutrality, transparency, and stability.

As such, from June 2024 to March 2025, Tax Foundation Europe researchers interviewed 19 European-based academics in the field of taxation. The results of our fieldwork, in conjunction with our internal economic research, will serve as the basis for our recommendations to national and European policymakers in the future.