Learning, Not Leaning: What Canada’s Tax Policy Should Take from the US
Canada has the power to shape its own competitiveness by making itself an attractive destination for investment this 2025 budget season.
Expert
Cristina Enache
Economist
Cristina Enache writes on the economics of tax policy and is the author of the Spanish Regional Tax Competitiveness Index. She was formerly the Director of Research at Civismo, an economic research organization based in Spain. She also served as head of research at Institución Futuro, a regional think tank based in Navarra in northern Spain. She is also currently Secretary-General at the World Taxpayers Associations and General Manager of the Spanish Taxpayers Union, which she joined in 2016.
Cristina has a degree in economics from the Academy of Economic Studies in Bucharest and a master’s degree in Economics and Finance from the University of Navarra.
Latest Work
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Capital Allowances in Europe, 2025
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One US Tax Policy OECD Countries Should Copy
Rather than adopt temporary policies that phase out and expire, policymakers should focus their efforts on long-term reforms to support investment.
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Capital Cost Recovery across the OECD, 2025 Update
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Sources of US Tax Revenue by Tax Type, 2025
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Sources of Government Revenue in the OECD, 2025
Developed countries raise tax revenue through individual income taxes, corporate income taxes, social insurance taxes, taxes on goods and services, and property taxes—the combination of which determines how distortionary or neutral a tax system is.
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Businesses Pay and Remit 87 Percent of All Taxes Collected in Europe
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Estate, Inheritance, and Gift Taxes in Europe, 2025
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Discrimination vs. Neutrality: A Case Study in the Middle of a Trade War
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Wealth Taxes in Europe, 2025
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The EU’s Questionable VAT Policy
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Corporate Tax Rates Around the World, 2024
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Are Windfall Taxes Becoming the New Normal in the UK?
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Wartime Taxes Are Waging War on Sound Policy Choices
Spain’s central government is considering making its windfall taxes on energy companies and the banking sector permanent.
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2024 Spanish Regional Tax Competitiveness Index
The 2024 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
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Windfall Profit Taxes in Europe, 2024
The flawed design of these windfall profits taxes has created problems in countries that implemented them.
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What European Countries Are Doing about Oil and Gas Windfall Profits Taxes
Rather than pursuing temporary policies, policymakers should implement long-term, pro-growth tax reforms that stimulate economic activity and incentivize energy diversification by supporting private investment through full expensing.
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