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Data
Europe
Top Personal Income Tax Rates in Europe, 2024
Denmark (55.9percent), France (55.4 percent), and Austria (55percent) have the highest top statutory personal income tax rates among European OECD countries.
3 min read
Data
Europe
VAT Rates in Europe, 2024
A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, Switzerland, and Turkey.
3 min read
Data
Europe
Corporate Income Tax Rates in Europe, 2024
Like most regions around the world, European countries have experienced a decline in corporate income tax rates over the past four decades, but the average corporate income tax rate has leveled off in recent years.
2 min read
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Data
Europe
Cigarette Taxes in Europe, 2024
3 min read
Data
Europe
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
Capital Allowances in Europe, 2024
Although sometimes overlooked in discussions about corporate taxation,capital allowancesplay an important role in a country’s corporatetax baseand can impact investment decisions—with far-reaching economic consequences.
4 min read
Data
Europe
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
Data
Europe
Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.
3 min read
Data
Europe
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
Data
Europe
Tax Burden on Labor in Europe, 2024
To make the taxation of labor more efficient, policymakers should understand the inputs into the tax wedge, and taxpayers should understand how their tax burden funds government services.
4 min read
Data
Europe
Net Operating Loss Carryforward and Carryback Provisions in Europe, 2024
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
3 min read
Data
Europe
Digital Services Taxes in Europe, 2024
About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.
4 min read
Data
Europe
Estate, Inheritance, and Gift Taxes in Europe, 2024
As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.
2 min read
Data
Europe
Excise Duties on Electricity in Europe, 2024
EU Member States should seek to minimize the rate and broaden the base of electricity duties, consolidating their rates to the required minimum rate.
3 min read
Data
Europe
Dividend Tax Rates in Europe, 2024
In many countries, corporate profits are subject totwo layers of taxation: the corporate income tax at the entity level when the corporation earns income, and the dividend tax orcapital gains taxat the individual level when that income is passed to its shareholders as either dividends or capital gains.
2 min read
Data
Europe
Capital Gains Tax Rates in Europe, 2024
In many European countries, investment income, such as dividends and capital gains, istaxed at a different rate than wage income.
2 min read
Data
Europe
Wealth Taxes in Europe, 2024
Only three European countries levy a net wealth tax—Norway, Spain, and Switzerland. France and Italy levy wealth taxes on selected assets.
4 min read
Data
Europe
Top Personal Income Tax Rates in Europe, 2024
Denmark (55.9percent), France (55.4 percent), and Austria (55percent) have the highest top statutory personal income tax rates among European OECD countries.
3 min read
Data
Europe
VAT Rates in Europe, 2024
A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, Switzerland, and Turkey.
3 min read
Data
Europe
Corporate Income Tax Rates in Europe, 2024
Like most regions around the world, European countries have experienced a decline in corporate income tax rates over the past four decades, but the average corporate income tax rate has leveled off in recent years.
2 min read
Data
Corporate Tax Rates around the World, 2023
Of the 225 jurisdictions around the world, only six have increased their top corporate income tax rate in 2023, a trend that might be reversed in the coming years as more countries agree to implement the global minimum tax.
16 min read
Data
Europe
Comparing Europe’s Tax Systems: Individual Taxes
Estoniahas the most competitive individual tax system in the OECD for the 10th consecutive year.
2 min read
Data
Europe
Comparing Europe’s Tax Systems: Corporate Taxes
According to the corporate tax component of the 2023 International Tax Competitiveness Index, Latvia and Estonia have the best corporate tax systems in the OECD.
2 min read
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