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Cecilia Perez Weigel Tax Foundation

Cecilia Perez Weigel

European Policy and Outreach Associate

Cecilia Perez Weigel is a European Policy and Outreach Associate at the Tax Foundation, where she focuses on international and European tax issues.

Prior to joining the Tax Foundation, Cecilia interned at the American Chamber of Commerce in France, the Delegation of the European Union to the United States, and the Public Finances Chamber of the Paris Court of Appeal.

Cecilia holds a joint master’s degree in transatlantic affairs from the College of Europe in Bruges and the Fletcher School in Boston, a master’s degree in European regulation from Sciences Po Paris, and a bachelor’s degree in political science and international affairs from Sciences Po Paris.

Cecilia is French and Guatemalan. She is fluent in Spanish, French, and English, and has a good command of Russian and German. She enjoys learning new languages, playing chess, and gastronomy.

Written Works

EU BEFIT proposal for Business in Europe Framework for Income Taxation

BEFIT: One-Stop-Shop or One-More-Stop?

On 12 September, the European Commission released a proposal called “Business in Europe: Framework for Income Taxation” (BEFIT) and two associated proposals on transfer pricing and a Head of Office tax system.

OECD global tax deal Pillar Two revenue estimate by country of annual and average corporate tax revenue

Select Country-Level Revenue Estimates for Pillar Two

Pillar Two implementation is underway in many jurisdictions, and many governments are aiming to get their proposals approved before the end of 2023. However, estimating Pillar Two’s impact on government revenue is proving difficult. As a result, only a few countries have publicly presented their findings.

unlocking global growth and role of taxation in promoting economic growth Tax Conference

How to Unlock Global Growth: The Role of Taxation

Our recent policy conference brought together academics and political leaders to present research on some of the most pressing issues in global tax policy and to discuss solutions that can unlock genuine global growth.

Shrinking Revenue from Sin Taxes: A Small Price to Pay for Healthier Behaviour

Younger and healthier Brits have created a $17.1 billion budget hole by smoking and drinking less. Yet, despite this resounding piece of positive news, some see any decline in tax revenues as a public finance crisis. Excise taxes target a tax base that is intended to shrink. Less consumption is a stated goal of the policy.

Capital Gains Tax Rates in Europe

In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Denmark levies the highest top capital gains tax of all countries covered, at a rate of 42 percent. Norway levies the second-highest top capital gains tax at 37.8 percent. Finland and France follow, at 34 percent each.

Individual taxes are the most important US tax revenue source us tax revenue by tax type sources of us government revenue

Sources of Government Revenue in the OECD, 2023

Designing tax policy in a way that sustainably finances government activities while minimizing distortions is important for supporting a productive economy.