Ideas, Not Mandates: Lessons Learned from a Decade of International Tax Reform
The past decade’s record suggests that countries have reliable legislative methods to improve their tax systems through ordinary tax reforms.
22 min read
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How Smart Policy Can Unlock VAT’s Revenue Potential
Closing the EU’s value-added tax (VAT) actionable policy gap could yield €773 billion in government revenue—four times the EU’s 2026 budget.
8 min read
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
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 taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
4 min read
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
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
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 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
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.
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
Top Personal Income Tax Rates in Europe, 2026
Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) levy the highest top personal income tax rates in Europe.
4 min read
Recommendations to the European Commission: A Framework for Tax Simplification
A focus on sustained growth, meaningful metrics, and institutional capabilities that keep simplification a focus in future regulatory efforts should underpin the decluttering agenda.
8 min read
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
Corporate Income Tax Rates in Europe, 2026
Some European countries have raised their statutory corporate rates over the past year, including Estonia, Lithuania, and Slovakia.
4 min read
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
Movers and Shakers in the International Tax Competitiveness Index
For the past 12 years, the International Tax Competitiveness Index has examined which countries have truly embraced tax competitiveness and which ones have lagged behind. Our experts examine how country rankings have changed over time and identify the largest movers and shakers.
5 min read
Testimony: Taxation of Ultra-High-Net-Worth Individuals
Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
Some States Will Tax NCTI Despite Prior Votes to Exempt International Income
Several states have decoupled from GILTI by name rather than statutory citation. Lawmakers in those states should amend these statutes to ensure that their tax code does not accidentally incorporate a much more aggressive tax on international income than the tax from which they previously decoupled.
6 min read
How Tax Policy Can Reduce the Harm Caused by Smoking
To design an effective excise tax policy around smoking tobacco & nicotine products, it is crucial to consider the concept of harm reduction.
6 min read