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Value-Added Tax (VAT)

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Spain tax policy

Spain’s Tax Missteps Undermine Competitiveness

Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.

7 min read
International Tax Competitiveness Index 2025 Global Tax Rankings by Country

International Tax Competitiveness Index 2025

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

93 min read
beer taxes in europe, 2025

Beer Taxes in Europe, 2025

With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.

5 min read
Explore the latest EU tobacco and cigarette tax rates, including EU excise duties on cigarettes. Compare cigarette taxes in Europe.

Cigarette Taxes in Europe, 2025

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.

5 min read
EU budget taxes european union budget proposal, corporate resource for europe, core 2025

The EU Budget’s CORE Is Rotten

The European Commission proposed new budget options for 2028 to 2034. It is worth zooming in on one new proposal for revenues that would support EU-level spending. The “Corporate Resource for Europe,” or CORE, provides a good opportunity to think through how best to raise revenue for the EU budget.

5 min read
European Digital Services Taxes DST State of Play

Digital Services Taxes State of Play

Policymakers continue to debate international tax rules after the US gained agreement on a new approach at the G7 that could result in US anti-avoidance policies existing side-by-side with the global minimum tax.

4 min read
future of eu tax mix with stefanie geringer, university of vienna

Fiscal Forum: Future of the EU Tax Mix with Dr. Stefanie Geringer

Tax Foundation Europe’s Sean Bray had the opportunity to interview Dr. Stefanie Geringer, a postdoctoral researcher at the Faculty of Law at the University of Vienna and Masaryk University Brno, a certified tax advisor and manager of tax at BDO Austria, about the future of the EU tax mix.

14 min read
Sources of government revenue in the OECD tax revenue by country tax collections by country data

Sources of Government Revenue in the OECD, 2025

Developed countries raise tax revenue through individual income taxes, corporate income taxes, social insurance taxes, taxes on goods and services, and property taxes—the combination of which determines how distortionary or neutral a tax system is.

4 min read
Fiscal Forum: Future of the EU Tax Mix Jost Heckemeyer

Fiscal Forum: Future of the EU Tax Mix with Dr. Jost Heckemeyer

Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.

16 min read
2024 European Tax Policy Scorecard

2024 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
Trump reciprocal tariffs EU VAT The European VAT is Not a Discriminatory Tax Against US Exports

The European VAT is Not a Discriminatory Tax Against US Exports

The Trump administration appears to be moving in a “reciprocal” policy direction despite the significant negative economic consequences for American consumers of across-the-board tariffs on goods coming into the US. However, the EU’s VAT system should not be used as a justification for retaliatory tariffs.

6 min read
EU VAT policy including EU VAT revenue and EU VAT compliance report

The EU’s Questionable VAT Policy

In a recent survey regarding companies’ barriers to conducting business in the EU single market, VAT ranked first. Policymakers should invest in reforming VAT systems to close both compliance and policy gaps in ways that improve the overall efficiency of their tax systems.

7 min read