1、POLICY PAPER FEBRUARY 2023European Production Tax Barometer 2023 European Production Tax Barometer 2023 POLICY PAPER FEBRUARY 2023Institut Montaigne is a nonprofit,independent think tank based in Paris,France.Our mission is to craft public policy proposals aimed at shaping political debates and deci

2、sion making in France and Europe.We bring together leaders from a diverse range of backgrounds government,civil society,corporations and academia to produce balanced analyses,international benchmarking and evidence-based research.We promote a balanced vision of society,in which open and competitive

3、markets go hand in hand with equality of opportunity and social cohesion.Our strong commitment to representative democracy and citizen participation,on the one hand,and European sovereignty and integration,on the other,form the intellectual basis for our work.Institut Montaigne is funded by corporat

4、ions and individuals,none of whom contribute to more than 3%of its annual budget.5www.institutmontaigne.org/enABOUT THE BAROMETERAuthor:Lisa Thomas-DarboisShe joined the Institut Montaigne in 2021 as a policy officer on economic and public finance issues.Before joining the Institut Montaigne,Lisa wa

5、s a M&A analyst in a consulting and auditing firm and a technical advisor in the office of the Minister of Action and Public Accounts.She is now in charge of the Economy and State Action Department at the Institut Montaigne.Working team:For this second edition of the European Production Tax Baromete

6、r,the Institut Montaigne has once again collaborated with the teams of Mazars Socit dAvocats.Their tax experts have proposed a harmonised legal approach to pro-duction taxes thanks to the support of its international network,based in each of the eleven countries concerned by the study.In this respec