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Digital Services Taxes in Europe, 2026

Digital Services Taxes in Europe, 2026

Currently, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax. Because these taxes mainly impact US companies and are thus perceived as discriminatory, the US responded with retaliatory tariff threats.

5 min read
Tax Burden on Labor in Europe, 2026

Tax Burden on Labor in Europe, 2026

To make the taxation of labor more efficient, policymakers should understand their country’s tax wedge and how their tax burden funds government services.

5 min read
Windfall Profits Taxes on Oil and Gas in Europe

Windfall Profits Taxes on Oil and Gas Should Be Left in the Past

Windfall taxes, particularly those imposed on the oil and gas industry, often appear as a quick fix for governments seeking to raise revenue during periods of high commodity prices. However, while these taxes may offer short-term revenues, they can also trigger negative consequences that undermine their intended purpose.

21 min read
Cigarette Taxes in the European Union, 2026

Cigarette Taxes in Europe, 2026

Cigarette smokers in the European Union pay far more in excise taxes than they do for the cigarettes themselves. Our latest map illustrates the wide variance in cigarette excise taxes across EU Member States.

6 min read
Dividend Tax Rates in Europe, 2026

Dividend Tax Rates in Europe, 2026

Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.

4 min read
Capital Gains Tax Rates in Europe, 2026

Capital Gains Tax Rates in Europe, 2026

Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.

4 min read
Global Tax Agreement, Pillar Two Implementation, Side-by-Side Agreement

Side-by-Side Implementation Is a Good Start, but It’s Just the Beginning

The side-by-side agreement is an important step in trans-Atlantic economic relations, however, there is more work to be done—on both sides of the Atlantic. If there’s a downside to the side-by-side agreement, it’s the risk of locking in mediocre tax policy choices for the long run.

2025 European Tax Policy Scorecard

2025 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.

55 min read
Diesel and Gas Taxes in Europe, 2026, Petrol Taxes

Diesel and Gas Taxes in Europe, 2026

Fuel taxes continue to be a central policy consideration for European countries amid geopolitical conflicts, increased emphasis on environmental policy, and economic conditions experienced by average consumers.

6 min read
Poland digital services tax, DST

Poland Considering a Second Harmful Digital Tax

Poland is proposing to broaden and raise its digital services tax (DST) from 1.5 percent to 3 percent. Because DSTs tax revenues, not profits, a company with a 10 percent profit margin would face a 30 percent effective tax rate on digital services provided in Poland.

6 min read
International Tax Policy, European Geoeconomics

Lessons From European Geoeconomics & The Future Of International Tax Policy

European policymakers would be wise to refocus tax and trade policies on what is good for Europe rather than trying to change policies in countries beyond European borders. Meanwhile, the Trump administration would be wise to recognize that the transatlantic relationship is a geoeconomic asset that can be mutually beneficial.

Global Tax policy Ideas, 2026

Three Global Tax Policy Ideas in Need of a Reality Check

Formulary apportionment, global tax harmonization, and broad tax increases on services all face design, implementation, and economic barriers. When designing tax systems, policymakers should focus on doing the basic things well and avoid harmful policies that could stunt growth.

7 min read
VAT Rates in Europe, 2026

VAT Rates in Europe, 2026

More than 175 countries worldwide—including all major European countries—levy a value-added tax (VAT) on goods and services. EU Member States’ VAT rates vary across countries, though they’re somewhat harmonized by the EU.

5 min read
European tax trends, EU tax reform

Tax Trends in European Countries

As European countries have undertaken a series of tax reforms designed for budgetary stability, policymakers should focus on consumption taxes by making them more neutral and efficient.

15 min read