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![Belgium EU presidency and Belgian tax priorities](https://taxfoundation.org/wp-content/uploads/2024/01/Belgium-EU-presidency-300x200.jpeg)
Tax Files under New Council of EU Presidency: Belgium
In such a determinant semester for Europe, principled tax policy can be an important tool for a more competitive European Union.
5 min read![2024 spain tax reform central government and regional government considerations like Madrid and Catalonia](https://taxfoundation.org/wp-content/uploads/2024/01/Spain-tax-reform-2-300x207.jpeg)
Spanish Regions Are Not Surrendering Their Tax Competitiveness without a Fight
Spain’s central government could learn some valuable lessons from its regional governments about sound tax policy.
7 min read![Moore tax case of Moore vs United States consumption tax base](https://taxfoundation.org/wp-content/uploads/2023/12/Moore-tax-case-consumption-tax-base-300x200.jpeg)
Why Moore v. U.S. Won’t Get Us a Consumption Tax Base
At first glance, a ruling for the plaintiffs in Moore might seem to solve some of the timing problems with the U.S. tax system. Unfortunately, upon greater inspection, such a ruling might create new timing problems. And the more rigid the ruling, the harder it would be to fix the timing problems it would create.
5 min read![Future of EU tax policy full expensing cost recovery corporate taxation](https://taxfoundation.org/wp-content/uploads/2023/05/EU-tax-policy-2-300x199.jpg)
Is EU VAT Compliance Actually Improving?
While the European Commission focuses on improving VAT compliance, policy is a major contributor to VAT revenue losses. The VAT actionable policy gap is 15.65 percent, more than triple the compliance gap.
5 min read![](https://taxfoundation.org/wp-content/uploads/2023/11/Moves-and-Shakers-on-the-International-Tax-Competitiveness-Index-OECD-tax-rankings-2023-300x225.jpeg)
Movers and Shakers in the International Tax Competitiveness Index
The 2023 version of the International Tax Competitiveness Index is the 10th edition of the report. Let’s take a look back and see how country ranks have changed over time.
5 min read![2023 European Tax Policy Scorecard Tax Foundation Europe](https://taxfoundation.org/wp-content/uploads/2023/10/23Scorecard-Social_Twitx-300x169.png)
2023 European Tax Policy Scorecard
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.
52 min read![2024 State Business Tax Climate Index](https://taxfoundation.org/wp-content/uploads/2023/10/24SBTCI-social-sahre_exTwit-300x169.png)
2024 State Business Tax Climate Index
In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.
111 min read![](https://taxfoundation.org/wp-content/uploads/2023/12/ITCI_23_Social_Tw-300x169.png)
International Tax Competitiveness Index 2023
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.
88 min read![US fiscal consolidation options include income taxes consumption taxes, tax expenditures and spending reduction Hamilton project Tax Foundation Brookings](https://taxfoundation.org/wp-content/uploads/2023/10/US-debt-and-deficits-globe-300x200.jpeg)
Most Successful Fiscal Consolidations Do Not Rely Solely on Tax Hikes
If tax increases are included in a package, international experience points toward raising consumption taxes, rationalizing tax expenditures, and broadening the tax base—not hiking income taxes.
6 min read![US Consumption Tax vs Income Tax Reform: Details & Analysis](https://taxfoundation.org/wp-content/uploads/2023/10/AdobeStock_137677789-300x200.jpeg)
How Taxing Consumption Would Improve Long-Term Opportunity and Well-Being for Families and Children
Income taxes impose steeper economic costs, and often steeper administrative and compliance costs, than consumption taxes. Moving to a consumption tax would end the tax bias against saving and investment and provide an opportunity to greatly simplify anti-poverty programs embedded in the tax code.
45 min read![Details and analysis of European Tax Trends and European Tax Reforms](https://taxfoundation.org/wp-content/uploads/2023/09/Tax-Trends-in-European-Countries-300x200.jpeg)
Tax Trends in European Countries
In recent years, European countries have undertaken a series of tax reforms designed to maintain tax revenue levels while protecting households and businesses from high inflation.
8 min read![Tax Foundation experts analyze ways to rein in the national debt, including US debt and deficits and federal budget and US spending and taxes](https://taxfoundation.org/wp-content/uploads/2023/09/us-debt-deficits-federal-budget-spending-taxes-300x200.jpeg)
How to Rein in the National Debt
Now is the time for lawmakers to focus on long-term fiscal sustainability, as further delay will only make an eventual fiscal reckoning that much harder and more painful. Congressional leaders should follow through on convening a fiscal commission to deal with the long-term budgetary challenges facing the country.
35 min read![2023 Spain election tax reforms and tax policy implications of 2023 Spanish elections](https://taxfoundation.org/wp-content/uploads/2023/06/Spain-election-tax-implications-2023-e1688075068250-300x197.jpg)
The Tax Policy Implications of the Spanish Elections at the Regional, National, and European Levels
The Spanish election results are moving the country away from pro-growth tax reforms while launching the government’s tax agenda, and the agenda of the Spanish presidency of the Council of the European Union, into uncertainty.
7 min read![EU vat reform and EU own resources EU digital tax](https://taxfoundation.org/wp-content/uploads/2019/01/EU-flag-100-300x200.jpg)
Benefits of Principled Tax Policy: EU VAT Reform Results
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![Details and analysis of the economic growth and opportunity US tax reform plan includes federal flat tax, distributed profits tax, and eliminating the federal estate tax](https://taxfoundation.org/wp-content/uploads/2023/02/Growth-and-Opportunity-Tax-Reform-Plan-Tax-Foundation-300x200.jpg)
Details and Analysis of a Tax Reform Plan for Growth and Opportunity
The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. Other countries, such as Estonia, have proven that sufficient tax revenue can be collected in a less frustrating and more efficient way.
42 min read![2023 beer taxes by state alcohol excise tax rates and beer excise tax rates](https://taxfoundation.org/wp-content/uploads/2023/06/Beer_2023-300x282.png)
Beer Taxes by State, 2023
Taxes are the single most expensive ingredient in beer, costing more than the labor and raw materials combined.
3 min read![Wyden mark-to-market tax proposal. Explore Wyden financial services tax proposals, including Wyden carried interest tax, Wyden derivatives tax, and Wyden hedge funds and private equity tax](https://taxfoundation.org/wp-content/uploads/2021/08/Capitol-CROP-e1631034712985-300x141.jpg)
Testimony: Reviewing Recent Federal Tax Policies and Considering Pro-Growth Reforms
Lawmakers should focus on simplifying the federal tax code, creating stability, and broadly improving economic incentives. There are incremental steps that can be made on the path to fundamental tax reform.
26 min read![Taxes spending us debt deficits tax cuts and jobs act 2017 tax law bush tax cuts](https://taxfoundation.org/wp-content/uploads/2023/05/Taxes-spending-us-debt-deficits-tax-cuts-and-jobs-act-2017-tax-law-bush-tax-cuts-300x177.jpg)
Testimony: Taxes, Spending, and Addressing the U.S. Debt Crisis
A better-designed tax system should be a goal of any fiscal consolidation package. That said, our simulations suggest that even substantially higher tax increases are insufficient to curtail long-run debt-to-GDP growth.
14 min read![Estonia Tax System Would Remain Competitive after Tax Reform](https://taxfoundation.org/wp-content/uploads/2023/05/Estonia-2023-300x200.jpg)
Why the Estonian Tax System Would Remain Competitive after Tax Reform
When a country has a broad base with a simple and transparent tax code, small rate changes have little influence. Therefore, policymakers shouldn’t only focus on rate changes when it comes to increasing tax competitiveness.
4 min read![Reform EU own resources tax policy European competitiveness versus tax revenue streams](https://taxfoundation.org/wp-content/uploads/2023/04/Reform-EU-own-resources-tax-policy-European-competitiveness-versus-tax-revenue-streams-300x199.jpg)
Reforming EU Own Resources: Competitiveness versus Raising Revenue
When it comes to EU-level tax policy ideas, competitiveness seems to be less of a priority than raising revenue or pursuing social objectives.
4 min read