The think tank Tax Foundation has once again, for the 11th consecutive year, ranked Estonia as having the best tax system among the 38 member countries of the Organisation for Economic Co-operation and Development (OECD). Spain, meanwhile, is positioned near the bottom of the list.
The Tax Foundation Index evaluates tax systems primarily based on business attractiveness and capital mobility. Therefore, it may not be optimal for countries that prioritize broad social protection and income redistribution.
In short, the “best” tax system is a relative concept and largely depends on each country’s goals and priorities.
The Tax Foundation Index evaluates tax systems primarily based on business attractiveness and capital mobility. Therefore, it may not be optimal for countries that prioritize broad social protection and income redistribution.
In short, the “best” tax system is a relative concept and largely depends on each country’s goals and priorities.
