Tax Proposals, Comparisons, and the Economy

Revenue Estimates for Digital Services Taxes

Sources of Government Revenue in the OECD, 2019

OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.

Who Wants a Tax Increase?

Real Property Taxes in Europe, 2019

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

Capital Cost Recovery across the OECD, 2019

Capital cost recovery, though often overlooked, can have a significant impact on investment decisions—with far-reaching economic consequences.

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

Colombia’s New Dividend Policy Raises Taxes on Investors

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