Estonia, Latvia and Lithuania are ranked 1st, 2nd and 5th respectively in the International Tax Competitiveness Index published by the Tax Foundation think-tank on Monday 20 October. Conversely, Spain, Poland, Italy and France rank 34th, 35th, 37th and 38th respectively out of the 38 OECD countries.
Alex Mengden, a policy analyst at the Tax Foundation, explained on Tuesday 21 October that this competitiveness is assessed on two principles: low marginal rates on income and neutrality. In...