New Proposal Would Double France’s Harmful Digital Services Tax
France is proposing to double the tax rate of its digital services tax (DST) to 6 percent, making the DST even more discriminatory.
5 min read
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Pillar Two Implementation in Europe, 2025
22 of the 27 EU Member States have implemented both the income inclusion rule and the qualified domestic minimum top-up tax in 2025.
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OECD Pillar Two Compliance Costs: A Quantitative Assessment for EU-Headquartered Groups
New evidence shows the scale and distribution of compliance costs for EU firms affected by Pillar Two, i.e., the “Global Minimum Tax.”
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Fiscal Forum: Future of the EU Tax Mix with Sérgio Vasques
Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.
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The Best Way to Tax Alcohol
The most effective way to tax alcoholic beverages is to tax according to alcohol content, rather than beverage type.
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Testimony: Digital Services Taxes in the European Union
Since digital services taxes deliver limited revenue, shift the burden to European consumers, and risk provoking trade disputes, it’s time for policymakers to rethink their approach.
Fiscal Forum: Future of the EU Tax Mix with Dr. Miguel Correia
Sean Bray interviewed Professor of Tax Law at the Lisbon School of Law of the Catholic University of Portugal, Dr. Miguel Correia, about the future of the EU tax mix.
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What Should Be Done with Excise Tax Revenue?
Excise taxes generate more than two trillion dollars worldwide each year. While tying an excise tax revenue source to a specific expenditure program can be a best practice, the efficiency depends on the revenue source, the spending program, and why the excise tax was implemented in the first place.
6 min read
Catalonia’s Sugary Beverage Tax Hasn’t Improved Public Health
Public health organizations continue to push for excise taxes on sugar-sweetened beverages (SSBs). Several governments around the globe already levy an excise tax on sugary beverages.
5 min read
Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in OECD and EU Countries
Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.
23 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Jean-Philippe van West
Sean Bray interviews Dr. Jean-Philippe van West, Professor of International and European tax law at Vrije Universiteit Brussel, about the future of the EU tax mix.
10 min read
Real Property Taxes in Europe, 2025
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
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The Transatlantic Balancing Act
Instead of getting stuck in a reactionary posture, European countries should simply aim for competitiveness, and the EU can support that work with stronger, more stable trade relationships.
Beer Taxes in Europe, 2025
With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.
5 min read
Poor Tax Policy Is Worsening Cigarette Smuggling in the EU
Countries and global organizations should recognize the harms caused by cigarette smuggling and the fact that this illicit trade is a direct result of exorbitant tax policies.
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Windfall Profits Taxes in Europe, 2025
As energy prices have declined, European countries have switched the focus of their windfall profits taxes—a one-time tax levied on a company or industry when economic conditions result in large, unexpected profits—from energy providers to the banking and financial sector.
6 min read
The UK Should Lower or Abolish, Not Raise, Its VAT Registration Threshold
The United Kingdom Treasury’s proposal to increase in the value-added tax (VAT) registration threshold would hold back small business growth, reduce the efficiency of the VAT system, and lead to a revenue shortfall.
4 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Irma Mosquera Valderrama
Sean Bray interviews Dr. Irma Mosquera Valderrama, Full Professor of Tax Governance at Leiden Law School (Leiden University) and EU Jean Monnet Chair Holder on EU Tax Governance about the EU tax mix.
24 min read
The Latest on the Global Tax Agreement
The agreement represents a major change for tax competition as well, and many countries will rethink their tax policies for multinationals. However, the US will continue to chart its own course, and other countries may prefer to do the same, depending on the final outcome of the G7 statement.
8 min read
Trump Pharma Tariffs Would Raise Drug Prices for Americans
President Trump has recently floated the idea of imposing tariffs of up to 250 percent on pharmaceuticals, with the intention of shifting pharmaceutical production to the US. These tariffs would not only drive drug prices higher but could also lead to shortages and reduce long-run drug innovation.
3 min read