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2022 Capital Gains Tax Rates in Europe 2022 Capital Gains Taxes in Europe OECD Individual Capital Gains Tax Rates

Capital Gains Tax Rates in Europe

In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Denmark levies the highest top capital gains tax among European OECD countries, followed by Norway, Finland, and France.

3 min read
global tax deal oecd tax deal sales based formulary apportionment oecd pillar one and oecd pillar two global tax agreement

Rushing Headlong into Formulary Apportionment

Complex tax policies that work well “in theory” can often have a hard time when the rubber meets the road. One instance of this is the challenge that the OECD has created for itself with the global tax deal, also fondly known as Pillar 1 and Pillar 2.

7 min read
tax fairness economic growth and funding government investments Creating Opportunity Through a Fairer Tax System Tax Foundation Finance Committee hearing

10 Tax Reforms for Growth and Opportunity

By reducing the tax code’s current barriers to investment and saving and simplifying its complex rules, lawmakers would greatly enhance the ability of Americans to pursue new ideas, create more opportunities, and build financial security for themselves and their families.

40 min read
2022 top personal income tax rates in europe top income tax rates in europe personal income rates europe 2022

Top Personal Income Tax Rates in Europe, 2022

Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) have the highest top statutory personal income tax rates among European OECD countries.

2 min read
2022 VAT rates in Europe, 2022 VAT rates by country, 2022 value-added tax rates in Europe and 2022 value-added tax rates by country

VAT Rates in Europe, 2022

The VAT is a consumption tax assessed on the value added in each production stage of a good or service. Every business along the value chain receives a tax credit for the VAT already paid. The end consumer does not, making it a tax on final consumption.

4 min read
Impending recession market crash recession definition federal reserve actionsfiscal policy inflation tax options, fiscal inflation taxes

Taxes, Fiscal Policy, and Inflation

Consumer prices rose by 7 percent in 2021, the highest annual rate of inflation since 1982. Where did this inflation come from and what might its impacts be? Tax and fiscal policy offer important clues.

5 min read
global tax agreement global tax deal OECD global minimum tax rules corporate minimum tax rules Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one

What Do Global Minimum Tax Rules Mean for Corporate Tax Policies?

The new OECD global minimum tax rules are complex, and some countries may opt to put them in place on top of preexisting rules for taxing multinational companies. However, countries should also consider ways to reform their existing rules in response to the minimum tax.

7 min read
Comparing Property Tax Systems in Europe, 2021 Comparing Europes Tax Systems Property Tax Systems Best and Worst Property Tax Systems

Comparing Europe’s Tax Systems: Property Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
Bipartisan tax policy roots

Tax Policy’s Bipartisan Roots

Michael J. Graetz is the Columbia Alumni Professor of Tax Law and a leading expert on national and international tax law.

5 min read
2021 Consumption Tax Systems in Europe Comparing Consumption Tax Systems in Europe 2021 worst Consumption tax systems in Europe Consumption taxes in Europe

Comparing Europe’s Tax Systems: Consumption Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
2021 Individual Income Tax Systems in Europe Comparing Income Tax Systems in Europe 2021 worst income tax systems in Europe

Comparing Europe’s Tax Systems: Individual Taxes

France’s individual income tax system is the least competitive of all OECD countries. It takes French businesses on average 80 hours annually to comply with the income tax.

3 min read