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![complexity of corporate taxes in europe, corporate tax compliance in europe. corporate tax administrative tax burden in europe](https://taxfoundation.org/wp-content/uploads/2020/06/CIT-complexity-fv-01-292x300.png)
![state vapor taxes, vaping taxes by state, vape taxes by state, state vapor taxes, vapor taxes in your state](https://taxfoundation.org/wp-content/uploads/2020/06/Vaping-Taxes-June-2020-fv3-01-300x259.png)
Vaping Taxes by State, 2020
Many states may be looking toward vapor and other excise taxes to fill budget holes caused by the coronavirus crisis. While those areas may represent untapped revenue sources for many states, taxing those activities is unlikely to raise much revenue in the short term.
3 min read![Complexity of labor taxes in Europe, labor tax administrative burden in Europe, 2020 tax compliance rules](https://taxfoundation.org/wp-content/uploads/2020/05/Labor-Complexity-FV-01-293x300.png)
Complexity of Labor Taxes in Europe
2 min read![How much does your state rely on property taxes? state property tax reliance, Property Tax Collections as a Percent of Total State and Local Tax Collections, FY 2017](https://taxfoundation.org/wp-content/uploads/2020/05/Property-Reliance-FV-01-300x248.png)
![](https://taxfoundation.org/wp-content/uploads/2020/05/Tax-Relief-for-Families-011-300x300.png)
Tax Relief for Families in Europe
Most countries provide tax relief to families with children—typically through targeted tax breaks that lower income taxes. While all European OECD countries provide tax relief for families, its extent varies substantially across countries.
2 min read![2020 state sales tax reliance, how much does your state rely on sales taxes in 2020? state reliance on sales tax revenue](https://taxfoundation.org/wp-content/uploads/2020/05/Sales-Tax-Reliance-01-300x247.png)
To What Extent Does Your State Rely on Sales Taxes?
Consumption taxes, like sales taxes, are more economically neutral than taxes on capital and income because they target only current consumption.
3 min read![Understanding Why Full Expensing Matters, Full expensing is also known as accelerated depreciation of capital investments, Learn more about accelerated cost recovery of investments.](https://taxfoundation.org/wp-content/uploads/2019/11/factory-manufacturing-workers-e1574781178257-300x200.jpeg)
The U.S. Tax Burden on Labor, 2020
Although the U.S. has a progressive tax system and a relatively low tax burden compared to the OECD average, average-wage workers still pay about 30 percent of their wages in taxes.
15 min read![2020 state individual income tax reliance 2020 state income tax reliance](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-reliance-2020-fv-01-300x300.png)
To What Extent Does Your State Rely on Individual Income Taxes?
While the current crisis has caused consumption to drop dramatically, it is generally true that income taxes are more volatile than consumption taxes in an economic downturn and income taxes tend to be more harmful to economic growth than consumption taxes and property taxes.
3 min read![Tax Burden on Labor in the OECD, France Tax burden on labor, Spain tax burden on labor, Greece tax burden on labor, UK tax burden on labor, Austria tax burden on labor](https://taxfoundation.org/wp-content/uploads/2020/03/economy-business-workers-corproate-e1583775377857-300x169.jpeg)
A Comparison of the Tax Burden on Labor in the OECD, 2020
A higher tax burden on labor often leads to lower employment rates and wages. That’s important for policymakers to remember as they look for ways to help their economies recover from coronavirus-induced shutdowns. If their goal is to encourage employment, policies that lower the tax burden on labor could prove a powerful tool.
20 min read![Top Individual Income Tax Rates in Europe, top marginal tax rates for employees (including employee social security contributions) in European OECD Countries](https://taxfoundation.org/wp-content/uploads/2020/05/PIT-dv1-01-296x300.png)
![Business tangible personal property tax, business inventory tax, Alaska business tangible personal property tax, Texas business tangible personal property tax, Oklahoma business tangible personal property tax, Arkansas business tangible personal property tax, Louisiana business tangible personal property tax, Mississippi business tangible personal property tax, Georgia business tangible personal property tax, Kentucky business tangible personal property tax, West Virginia business tangible personal property tax, Virginia business tangible personal property tax, Maryland business tangible personal property tax, Michigan business tangible personal property tax, Massachusetts business tangible personal property tax, Vermont business tangible personal property tax](https://taxfoundation.org/wp-content/uploads/2020/05/Business-Inventory-dv1-01-300x263.png)
Does Your State Tax Business Inventory?
Inventory taxes are levied regardless of whether a business makes a profit, adding to the burden of businesses already struggling to stay afloat.
2 min read![Property tax reliance in Europe 2020 reliance on property taxes in Europe, property tax collections as a percent of total tax revenue in European OECD countries](https://taxfoundation.org/wp-content/uploads/2020/04/Property-Reliance-dv1-01-300x300.png)
Reliance on Property Taxes in Europe
1 min read![State franchise tax, state franchise taxes, state capital stock tax, state capital stock taxes, Wyoming capital stock tax, Nebraska capital stock tax, Oklahoma capital stock tax, Arkansas capital stock tax, Louisiana capital stock tax, Mississippi capital stock tax, Tennessee capital stock tax, Alabama capital stock tax, Georgia capital stock tax, South Carolina capital stock tax, North Carolina capital stock tax, Illinois capital stock tax, New York capital stock tax, Delaware capital stock tax, Connecticut capital stock tax, Massachusetts capital stock tax](https://taxfoundation.org/wp-content/uploads/2020/04/Capital-Stock-2020-fv-01-300x265.png)
Does Your State Levy a Capital Stock Tax?
As many businesses may need time to return to profitability after this crisis, states should prioritize reducing reliance on capital stock taxes, and shift toward more neutral forms of business taxation.
4 min read![2020 dividend tax rates in Europe, Ireland Denmark United Kingdom France Norway Belgium Sweden Finland Portugal Austria Slovenia Germany Italy Netherlands Spain Switzerland Iceland Luxembourg Turkey Poland Czech Republic Hungary Lithuania Slovak Republic Greece Estonia Latvia](https://taxfoundation.org/wp-content/uploads/2020/04/Dividend-dv1-01-300x300.png)
Dividend Tax Rates in Europe, 2020
2 min read![Which states have a gross receipts tax? State gross receipts tax, state gross receipts tax, Washington state gross receipts tax, Washington gross receipts tax, Oregon gross receipts tax, Nevada gross receipts tax, Texas gross receipts tax, Tennessee gross receipts tax, Ohio gross receipts tax, Delaware gross receipts tax](https://taxfoundation.org/wp-content/uploads/2020/04/GRT-2020-FV-01-300x255.png)
Gross Receipts Taxes by State, 2020
While it’s unclear how soon state economies may be able to fully open again, it’s not too early for states to consider how they can remove barriers to businesses & consumers resuming activity.
3 min read![2020 corporate tax rates in Europe, 2020 corporate income tax rates in Europe, 2020 combined statutory corporate income tax rates in European OECD Countries](https://taxfoundation.org/wp-content/uploads/2020/04/CIT-Rates-2020-FV-300x300.png)
![state pensions. How well-funded are pension plans in your state? State public pension funding, state pension plan funding, pension plan crisis, pension plan underfunded](https://taxfoundation.org/wp-content/uploads/2020/04/Pension-2020-FV-01-01-300x243.png)
How Well-Funded Are Pension Plans in Your State?
The current crisis highlights the cost of underfunding pensions in years of economic growth. Twenty states have pension plans that were less than two-thirds funded, and five states had pension plans that were less than 50 percent funded.
3 min read![small business loan forgiveness, sba ppp, ppp loans, sba ppp loans](https://taxfoundation.org/wp-content/uploads/2020/04/PPP-State-Income-Tax-Conformity-FV-01-01-300x254.png)
Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?
If states fail to update their income tax conformity, they will wind up taxing the federal lifeline to small businesses in the CARES Act: the Paycheck Protection Program (PPP) loans.
3 min read![How Many Weeks of Unemployment Benefits Can States’ Trust Funds Cover? State Unemployment Compensation Trust Funds Could Run Out in Mere Weeks](https://taxfoundation.org/wp-content/uploads/2020/04/Number-of-Weeks-UI-Trust-Fund-Can-Cover-FV.FV-01-300x242.png)
States’ Unemployment Compensation Trust Funds Could Run Out in Mere Weeks
Six states, which collectively account for over one-third of the U.S. population, are currently in a position to pay out fewer than 10 weeks of the unemployment compensation claims that have already come in since the start of the COVID-19 pandemic.
3 min read![depreciation Capital allowances and capital cost recovery across OECD countries, 2021. Learn more about capital allowance and capital recovery.](https://taxfoundation.org/wp-content/uploads/2020/04/factory-business-worker-manufacturing-e1586276659107-300x200.jpeg)
Capital Cost Recovery across the OECD, 2020
Although sometimes overlooked in discussions about corporate taxation, capital cost recovery plays an important role in defining a business’s tax base and can impact investment decisions—with far-reaching economic consequences.
27 min read