![EU excise duties on cigarettes and 2024 EU tobacco and EU cigarette taxes in Europe](https://taxfoundation.org/wp-content/uploads/2024/08/nTStU-cigarette-taxes-in-the-european-union-259x300.png)
All Related Articles
![EU excise duties on cigarettes and 2024 EU tobacco and EU cigarette taxes in Europe](https://taxfoundation.org/wp-content/uploads/2024/08/nTStU-cigarette-taxes-in-the-european-union-259x300.png)
![OECD Pillar Two Global Minimum Tax Unintended Consequences](https://taxfoundation.org/wp-content/uploads/2024/08/OECD-Pillar-Two-Global-Minimum-Tax-Unintended-Consequences-300x200.jpg)
Pillar Two’s Unintended Consequences
Pillar Two risks creating a more complex and unfair international tax system. It is inadvertently fostering new, opaque, and complex forms of competition, and policymakers should consider alternative approaches to creating a fairer international tax environment.
4 min read![Do Americans Abroad Still Pay US Taxes?](https://taxfoundation.org/wp-content/uploads/2024/08/Alt-Social-54-300x300.png)
Do Americans Abroad Still Pay US Taxes?
How does living abroad impact the taxes an American has to pay? Unlike most countries that tax based on residency, the US employs citizenship-based taxation, meaning Americans are taxed on their global income regardless of where they reside.
![Kamala Harris Child Tax Credit and Harris Economic Agenda](https://taxfoundation.org/wp-content/uploads/2024/07/Kamala_Harris_2024_-_22-1-300x203.png)
Vice President Harris’s Tax Policy Ideas: Details and Analysis
Vice President Kamala Harris began to sketch out details of her economic agenda as part of a fast-moving 2024 presidential campaign. On tax policy, Harris carries forward many elements of President Biden’s tax vision while further expanding tax credits and incentives to lower costs for families.
6 min read![Gas Taxes in Europe 2024 Gas Taxes and Diesel Taxes in Europe Fuel Tax Rates](https://taxfoundation.org/wp-content/uploads/2024/08/Gas-Taxes-in-Europe-2024-Gas-Taxes-and-Diesel-Taxes-in-Europe-Fuel-Tax-Rates-243x300.png)
Diesel and Gas Taxes in Europe, 2024
Gas and diesel taxes continue to be prominent policy issues throughout Europe. As the EU undergoes sweeping changes for its green transition, fuel taxes are likely to be a crucial aspect of policy discussions.
3 min read![](https://taxfoundation.org/wp-content/uploads/2024/07/Alt-Social-50-300x300.png)
Pillar Two: Electric Boogaloo
The global tax deal and Pillar Two are shaking up the tax landscape worldwide, introducing a web of complexity and confusion.
![Trump no tax on tips proposal to exempt tipping from income taxation](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___Trump-2930u4982370q4-300x158.jpg)
Frustrated with Tipping? No Tax on Tips Could Make It Worse
“No tax on tips” might be a catchy idea on the campaign trail. But it could create plenty of headaches, from figuring out tips on previously untipped services to an unexpectedly large loss of federal revenue.
6 min read![Placing Biden Tax Proposals and Trump Tax Proposals in Historical Context Largest Tax Increase and Largest Tax Hike in History and Largest Tax Decrease and Largest Tax Cut in History](https://taxfoundation.org/wp-content/uploads/2024/07/Placing-Biden-and-Trump-Tax-Proposals-in-Historical-Context-2-300x188.png)
Placing Biden and Trump Tax Proposals in Historical Context
From President Biden calling the Tax Cuts and Jobs Act the “largest tax cut in American history,” to former President Trump claiming that Biden “wants to raise your taxes by four times,” the campaign rhetoric on taxes may be sparking some confusion.
5 min read![](https://taxfoundation.org/wp-content/uploads/2024/07/9ONiZ-patent-box-regimes-in-europe-292x300.png)
Patent Box Regimes in Europe, 2024
The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.
3 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 profit shifting definition tax planning and avoidance foreign direct investment FDI global tax deal impact of global tax agreement OECD international tax proposal](https://taxfoundation.org/wp-content/uploads/2022/05/global-tax-deal-impact-of-global-tax-agreement-OECD-international-tax-proposal-300x199.jpeg)
The Latest on the Global Tax Agreement
The agreement represents a major change for tax competition, and many countries will be rethinking their tax policies for multinationals.
8 min read![Puerto Rico Tax Competitiveness and Pillar Two Global Tax Deal](https://taxfoundation.org/wp-content/uploads/2024/07/Puerto-Rico-taxes-300x200.jpeg)
Puerto Rican Competitiveness and Pillar Two
Puerto Rico, a US territory with a limited ability to set its own tax policies, will be the first part of the US to be substantially affected by Pillar Two, the global tax agreement that seeks to establish a 15 percent minimum tax rate on corporate income.
17 min read![Donald Trump Tax Plan 2024 Trump Tax Proposals and Tariff Ideas Trump Tax Reform](https://taxfoundation.org/wp-content/uploads/2024/07/Trump-tax-2020-300x179.jpg)
Trump’s Tax and Tariff Ideas: Details & Analysis
A new trade war could wipe out the benefits of pro-growth tax reform.
6 min read![](https://taxfoundation.org/wp-content/uploads/2024/07/Alt-Social-41-300x300.png)
Tax Cuts vs. Tax Reform
Tax cuts vs. tax reform: what’s the real difference, and why does it matter?
![Hungary EU presidency tax reform and tax policies](https://taxfoundation.org/wp-content/uploads/2024/06/Hungary-EU-presidency-tax-reform-300x200.jpeg)
Tax Files under New Council of EU Presidency: Hungary
As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.
6 min read![Full TCJA extension fiscal challenges highlighted by latest CBO projections](https://taxfoundation.org/wp-content/uploads/2024/06/US-capitol-building-300x200.jpeg)
Latest CBO Projections Highlight Fiscal Challenge of Full TCJA Extension
While neither full expiration nor a deficit-financed full extension of the TCJA would be appropriate, lawmakers should consider the incentive effects of whichever tax reform they pursue. Because taxes affect the economy, they also affect the sustainability of debt reduction.
3 min read![The Impact of High Inflation on Tax Revenues across Europe](https://taxfoundation.org/wp-content/uploads/2024/06/AdobeStock_522977445-300x200.jpeg)
The Impact of High Inflation on Tax Revenues across Europe
The European Union’s experience with high inflation highlights the critical need for adaptive fiscal policies. Best practices drawn from the academic literature recommend implementing automatic adjustment mechanisms with a certain periodicity and based on price increases.
31 min read![UK full expensing and UK capital allowances tax reform and priorities](https://taxfoundation.org/wp-content/uploads/2024/06/United-Kingdom-UK-full-expensing-UK-tax-reform-300x200.jpeg)
Understanding Full Expensing in the United Kingdom
Given the positive contribution of full expensing to economic growth and that the UK already incurred the peak-year costs due to the existing policy, it is imperative to maintain it permanently.
5 min read![US tax treaty brazil singapore priorities](https://taxfoundation.org/wp-content/uploads/2024/06/Brazil-tax-policy-300x200.jpeg)
Enhancing the US Tax Treaty Network: Prioritizing Brazil and Singapore
The National Foreign Trade Council’s survey shows that the private sector recognizes the economic value of treaties as an instrument to increase tax certainty and decrease distortions.
3 min read![EU BEFIT proposal for Business in Europe Framework for Income Taxation](https://taxfoundation.org/wp-content/uploads/2023/09/EU-BEFIT-proposal-for-Business-in-Europe-Framework-for-Income-Taxation-300x200.jpeg)
The European Union’s ViDA Proposal: Ignoring Principles Does Not Make Tax Policy Fairer
Adopting tax policy based on sound principles like neutrality rather than political expediency is essential for the European Union’s fiscal future.
5 min read![Carbon taxes in Europe 2024 data map](https://taxfoundation.org/wp-content/uploads/2024/06/WzX9W-carbon-taxes-in-europe-252x300.png)
Carbon Taxes in Europe, 2024
23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.
3 min read