Tax Proposals, Comparisons, and the Economy

Tax Competition of a Different Flavor at the OECD

France’s Digital Services Tax: Facts and Analysis

French Digital Services Tax Would Target A Select Group of Companies

What Happens When Everyone is GILTI?

Secretary Mnuchin, Finance Minister Le Maire, and other tax policy leaders should encourage the OECD and their own research staff to perform serious economic analysis on the alternatives for changing international tax rules before moving forward. It would be quite unfortunate for the world to learn the wrong lessons from U.S. tax reform.

VAT Rates in Europe, 2019

Top Personal Income Tax Rates in Europe, 2019

Opportunities for Pro-Growth Tax Reform in Austria

Austria needs to pursue comprehensive business and individual tax reform if it wants to remain competitive. Our new guide explores several ways the Austrian government can achieve a simpler, more pro-growth tax code.

Ready to go on BEPS 2.0?

Learning from Europe and America’s Shared Gross Receipts Tax Experience

Corporate Income Tax Rates in Europe, 2019

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

Tax Relief is on the Agenda in Austria

Another Step on the Road Toward Fiscal Union?

From the EU Digital Services Tax Debate—to the OECD?

EU Likely to Pause on Digital Tax Push

A Distortionary and Complex Digital Tax Proposal from the UK

France is Trying to Have it Both Ways on Tech Policy

Falling Behind on Digitalization in Spain

A Post-Brexit Budget for Growth? Not in the UK

A Wave of Digital Taxation