Tax Expenditures Lab — 2026
Tax Expenditures Lab · 30 June 2026 · Blog (8 min read)
Portugal's Tax Expenditures: Who Really Benefits, and at What Cost?
with Silvia Navarro Berdeal. Based on JRC Working Paper JRC146412. Using EUROMOD and EU-SILC data, we assess the fiscal and distributional effects of Portugal's personal income tax expenditures — covering family, work, housing, education, health, pension and minimum income provisions. We find a system that is fiscally costly and largely regressive, with one important exception: the Net Minimum Income Guarantee, the only provision with a clearly progressive profile. Work-related and pension-related provisions are the most expensive and most regressive. The findings point towards reallocating resources from regressive tax expenditures towards targeted direct transfers.
Tax Foundation Europe — 2026
Tax Foundation Europe · 17 July 2026 · Blog (6 min read)
How Withholding Taxes Affect Cross-Border Investment in Europe
Withholding taxes on dividends, interest, and royalty payments between EU companies create double taxation and administrative friction even where foreign tax credits are available. The European Commission's 2026 Tax Omnibus proposal to eliminate them regardless of holding percentage would foster stronger cross-border savings and investment in Europe.
Tax Foundation Europe · May 2026 · Research (18 min read)
Competitive Corporate Tax Policy Is Essential for European Economic Growth
with Alex Mengden, Sean Bray & Monika Köppl-Turyna. In a more geopolitically hostile world, economic growth matters not only for individual opportunity but also as the foundation of governments' ability to defend their values and interests. Too often, tax reform discussions focus on headline rates without considering the full architecture of the tax base.
Tax Foundation Europe · April 2026 · Data (5 min read)
Tax Burden on Labor in Europe, 2026
To make the taxation of labor more efficient, policymakers should understand their country's tax wedge and how their tax burden funds government services. A data-driven comparison across Europe.
Tax Foundation Europe — 2025
Tax Foundation Europe · December 2025 · Testimony
Testimony: Taxation of Ultra-High-Net-Worth Individuals
Invited testimony before the FISC Subcommittee of the European Parliament. Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
Tax Foundation Europe · November 2025 · Blog
Who Really Pays for European Welfare States?
An analysis of who bears the cost of financing European welfare spending — and what that means for the progressivity debate. Based on research with Köppl-Turyna (Kyklos, 2025) and De Poli (Economic Analysis and Policy, 2025).
Tax Foundation Europe · 2025 · Blog
Tax Foundation Europe · 2025 · Blog