Tax Foundation Europe

24/08/2026

Poland has one of the most restrictive approaches to the tax treatment of losses in the OECD.

Loss carryover provisions allow businesses to deduct their losses in one year against taxable income in another, smoothing their taxable income over time. Their absence or restriction leads to firms with more variable profits and losses over time being taxed at higher rates, penalizing risky investment, such as research and development (R&D), and business expansion.

Read more:

Poland has one of the most restrictive approaches to the tax treatment of losses in the Organisation for Economic Co-operation and Development (OECD).

21/08/2026

Who really pays for European welfare states? Many assume the answer is obvious: high-income earners contribute while low-income earners benefit. However, that assumption is only partly true, and often misleading.

Read more:

The assumption that high-income earners contribute to the European welfare state while low-income earners benefit is only partly true.

20/08/2026

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.

Read more:

Closing the EU's value-added tax (VAT) actionable policy gap could yield billions in additional government revenue for member states.

19/08/2026

Poland taxes its individual business owners through alternative regimes and a series of thresholds, several of them sharp notches that imply significant tax costs for businesses crossing them.

Read our latest research: https://hubs.ly/Q04t5pBC0

Poland taxes its individual business owners through alternative regimes and a series of thresholds, several of them sharp notches that imply significant tax costs for businesses crossing them.

18/08/2026

The EU public country-by-country data provides information on taxes and profits that do not align with standard financial disclosure requirements.

Learn more:

The EU’s new country-by-country tax reporting requirements contain problematic and confusing details regarding revenue and taxes.

17/08/2026

Since digital services taxes generate little revenue, place the cost on European consumers and not on large digital companies as intended, and risk escalating trade disputes, policymakers should rethink their strategy. Read more:

Since digital services taxes generate little revenue, place the cost on European consumers and not on large digital companies as intended, and risk escalating trade disputes, policymakers should rethink their strategy.

14/08/2026

EU businesses increasingly operate under complex, outdated, or overlapping tax rules that are applied unevenly across Member States, raising compliance costs and weakening the Single Market.

The European Commission’s Tax Omnibus proposal would amend six directives on direct taxation to simplify the framework, reduce administrative burdens, and strengthen competitiveness.

Read more:

The European Commission’s new Tax Omnibus proposal marks a notable step towards improving the simplicity and competitiveness of the EU Single Market.

13/08/2026

Poland taxes its individual business owners through alternative regimes and a series of thresholds, several of them sharp notches that imply significant tax costs for businesses crossing them.

Read our latest research: https://hubs.ly/Q04sNvlc0

12/08/2026

Retail prices make poor targets for excise tax policy, often reflecting factors that have little to do with the underlying reasons for which an excise tax is levied in the first place. Unfortunately, the World Health Organization (WHO) has a growing preference for using tax share of retail price (tax incidence) as a primary policy target.

Read more:

To***co excise taxes should not be designed using tax incidence as a primary policy target, as the World Health Organization recommends.

11/08/2026

Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long-term growth.

Explore the data: https://hubs.ly/Q04stsh20