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![Hungary EU presidency tax reform and tax policies](https://taxfoundation.org/wp-content/uploads/2024/06/Hungary-EU-presidency-tax-reform-300x200.jpeg)
Tax Files under New Council of EU Presidency: Hungary
As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.
6 min read![The Impact of High Inflation on Tax Revenues across Europe](https://taxfoundation.org/wp-content/uploads/2024/06/AdobeStock_522977445-300x200.jpeg)
The Impact of High Inflation on Tax Revenues across Europe
The European Union’s experience with high inflation highlights the critical need for adaptive fiscal policies. Best practices drawn from the academic literature recommend implementing automatic adjustment mechanisms with a certain periodicity and based on price increases.
31 min read![Moore Supreme Court tax case wealth tax](https://taxfoundation.org/wp-content/uploads/2024/06/Supreme-Court-tax-case-300x200.jpeg)
Supreme Court Rules against Moores 7-2, Leaves Most Questions Undecided
The government won in Moore. However, given the narrow opinion of the court and the reasoning in the Barrett concurrence and the Thomas dissent, it seems likely that future rulings under other facts and circumstances could favor taxpayers instead.
7 min read![EU BEFIT proposal for Business in Europe Framework for Income Taxation](https://taxfoundation.org/wp-content/uploads/2023/09/EU-BEFIT-proposal-for-Business-in-Europe-Framework-for-Income-Taxation-300x200.jpeg)
The European Union’s ViDA Proposal: Ignoring Principles Does Not Make Tax Policy Fairer
Adopting tax policy based on sound principles like neutrality rather than political expediency is essential for the European Union’s fiscal future.
5 min read![2024 state beer taxes and beer taxes by state 2024 data map](https://taxfoundation.org/wp-content/uploads/2024/06/Beer-Taxes-by-state-2024-300x278.png)
Beer Taxes by State, 2024
Different layers of taxation on production and distribution combine to make up about 40 percent of the retail price of beer.
3 min read![A Comparison of the Tax Burden on Labor in the OECD 2024 tax wedge by country trends and taxing wages oecd data](https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-300x200.jpeg)
A Comparison of the Tax Burden on Labor in the OECD, 2024
Governments often justify higher tax burdens with more extensive public services. However, the cost of these services can be more than half of an average worker’s salary.
16 min read![US Supreme Court SCOTUS tax law Moore vs US tax case at the Supreme court](https://taxfoundation.org/wp-content/uploads/2024/05/US-Supreme-Court-SCOTUS-tax-law-300x199.jpeg)
Why We’re Closely Watching Moore v. U.S.
The Moore case could have important impacts on tax policy.
5 min read![Digital Taxation Around the World including digital services taxes and digital consumption tax reforms](https://taxfoundation.org/wp-content/uploads/2024/04/Digital-Taxation-Around-the-World-300x200.jpeg)
Digital Taxation around the World
The outcome of the digital tax debate will likely shape domestic and international taxation for decades to come. Designing these policies based on sound principles will be essential in ensuring they can withstand challenges arising in the rapidly changing economic and technological environment of the 21st century.
58 min read![The Impact of BEPS 1.0 base erosion and profit shifting from the OECD and Tax Cuts and Jobs Act corporate international taxation](https://taxfoundation.org/wp-content/uploads/2024/04/The-Impact-of-BEPS-1.0-300x200.jpeg)
The Impact of BEPS 1.0
The global landscape of international corporate taxation is undergoing significant transformations as jurisdictions grapple with the difficulty of defining and apportioning corporate income for the purposes of tax.
22 min read![Excise Duties on Electricity in Europe, 2024](https://taxfoundation.org/wp-content/uploads/2024/04/excise-duties-on-electricity-in-Europe-2024-287x300.png)
Excise Duties on Electricity in Europe, 2024
EU Member States should seek to minimize the rate and broaden the base of electricity duties, consolidating their rates to the required minimum rate.
3 min read![](https://taxfoundation.org/wp-content/uploads/2024/04/FF_generic-small-01-300x141.png)
Facts & Figures 2024: How Does Your State Compare?
Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
2 min read![Le Budget Français : Passer du Débat Public à des Solutions Fondées sur des Principes France budget taxes](https://taxfoundation.org/wp-content/uploads/2024/04/France-budget-300x200.jpeg)
The French Budget: Moving from Public Debate to Principled Solutions
Focusing on competitiveness, neutrality, and efficient policies to raise revenue would go a long way in increasing economic growth and stabilizing public finances over the long term.
7 min read![Considering 2025 tax reform options for 2025, 2026, and beyond for the 2025 tax debate](https://taxfoundation.org/wp-content/uploads/2024/03/US-capitol-spring-summer-300x200.jpeg)
Considering Tax Reform Options for 2025 (and Beyond)
Given that U.S. debt is roughly the size of our annual economic output, policymakers will face many tough fiscal choices in the coming years. The good news is there are policies that both support a larger economy and avoid adding to the debt.
6 min read![US tax revenue by tax type as of 2024 update](https://taxfoundation.org/wp-content/uploads/2024/03/US_Revenue_24_1-1-300x240.png)
Sources of U.S. Tax Revenue by Tax Type, 2024 Update
Different taxes have different economic effects, so policymakers should always consider how tax revenue is raised and not just how much is raised.
3 min read![OECD tax revenue by tax type 2024 tax revenue by country](https://taxfoundation.org/wp-content/uploads/2024/03/OECD-tax-revenue-by-tax-type-2024-tax-revenue-by-country-300x172.jpeg)
Sources of Government Revenue in the OECD, 2024 Update
Designing tax policy in a way that sustainably finances government activities while minimizing distortions is important for supporting a productive economy.
3 min read![Virginia state capitol tax reform](https://taxfoundation.org/wp-content/uploads/2024/02/AdobeStock_100221949-300x200.jpeg)
Virginia Considers Expanding Its Sales Tax Base to B2B Digital Services
Expanding Virginia’s sales tax base to include B2B digital transactions could lead to tax pyramiding, hide the true cost of government, and make the sales tax system much less neutral and transparent.
5 min read![Costly Inputs: Unraveling Sales Tax's Impact on Businesses](https://taxfoundation.org/wp-content/uploads/2024/02/EU-bio-5-1-300x300.png)
Costly Inputs: Unraveling Sales Tax’s Impact on Businesses
Sales taxes go beyond a few extra bucks at the register. It’s not just about what you pay, but who pays. What are the implications of state sales tax bases across the U.S.?
![Portugal VAT tax reform options](https://taxfoundation.org/wp-content/uploads/2024/01/Lisbon-Portugal-300x200.jpeg)
Mind the Gap, Please! How Portugal Could Reform Its VAT System
Portugal’s value-added tax (VAT) policy is a treasure trove of tax oddities. Thankfully, VAT base broadening is an ideal instrument to give the Portuguese government the fiscal room to implement pro-growth tax reforms
5 min read![2024 VAT rates in Europe, including value-added tax or 2024 EU VAT rates data](https://taxfoundation.org/wp-content/uploads/2024/01/VAT_Rates_24_updated_2-300x259.png)
VAT Rates in Europe, 2024
A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, Switzerland, and Turkey.
3 min read![Kentucky sales tax reform options and Kentucky sales tax modernization efforts](https://taxfoundation.org/wp-content/uploads/2024/01/Kentucky-state-capitol-300x200.jpeg)
Kentucky Sales Tax Modernization: Keeping the Sales Tax on Sales, Not Production
As policymakers continue efforts to improve Kentucky’s tax structure and competitiveness, they should keep in mind that not all offsets are created equal.
59 min read