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Cristina Enache Tax Foundation

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

2022 state income tax rates and brackets 2022 state individual income tax rates and brackets data map

Marginal Tax Rates and Economic Opportunity

Research has shown that spikes in tax rates can act as barriers to upward mobility. High marginal tax rates might directly influence the decisions workers make about accepting a raise, working additional hours, or whether they might remain on government benefits.

8 min read
Cigarette taxes in the EU cigarette tax rates EU tobacco Europe taxes

Cigarette Taxes in Europe

Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.85 ($10.47) and €6.88 ($8.13) per 20-cigarette pack, respectively.

3 min read
EU windfall profits tax EU energy security EU fossil fuel EU presidency European Union presidency including Czech presidency Europe council EU VAT Rates: EU VAT Directive & EU Reduced VAT Rates

Europe Opened the Pandora Box of Reduced VAT Rates

With this new VAT directive, the EU has invited member states to adopt policies that create new complexities, are poorly targeted, and undermine an Own Resource.

5 min read
Wealth taxes in Europe 2022 net wealth tax countries. Which European countries have a wealth tax

Wealth Taxes in Europe, 2022

Only three European OECD countries levy a net wealth tax, namely Norway, Spain, and Switzerland.

3 min read
EU tax trends and EU reforms including EU tax reform proposals Consumption taxes are most important tax revenue source for OECD countries OECD tax revenue 2022 sources of revenue in the OECD tax sources of revenue by country in the OECD 2022 OECD tax trends

Analyzing Recent Tax Trends Among EU Countries

In recent years, EU countries have undertaken a series of tax reforms designed to maintain tax revenue levels while supporting investment and economic growth. However, not all tax reforms were created equal.

7 min read
2022 Capital Gains Tax Rates in Europe 2022 Capital Gains Taxes in Europe OECD Individual Capital Gains Tax Rates

Capital Gains Tax Rates in Europe, 2022

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 among European OECD countries, followed by Norway, Finland, and France.

4 min read
2022 VAT rates in Europe, 2022 VAT rates by country, 2022 value-added tax rates in Europe and 2022 value-added tax rates by country

VAT Rates in Europe, 2022

The VAT is a consumption tax assessed on the value added in each production stage of a good or service. Every business along the value chain receives a tax credit for the VAT already paid. The end consumer does not, making it a tax on final consumption.

4 min read
Spain tax reform committee Spain Eurozone taxes Spain start-up law tax proposal investors entrepreneurs Spain startup law tax plan

Patching Spain’s Tax Code Won’t Attract Investors

Spain should follow the example of Madrid, the country’s most competitive region. A more efficient income tax system is a better objective than just focusing on incentives for foreigners to change their tax residence.

5 min read
Tax proposals in 2022 Norway budget. See Norway tax proposals in Norway budget 2022

Norway’s New Budget Adds Unnecessary Complexity

Norway’s proposed reductions in income tax have the potential to increase disposable income for workers that can potentially raise consumption and contribute to economic growth. However, the increase of the wealth and indirect taxes is likely to step up the complexity of the tax system and create additional distortions.

3 min read
2022 Spain budget taxes Spain digital services tax Spain tax, Spain financial transaction tax, Spain digital services tax 2021

Spain’s 2022 Budget Unsurprisingly Comes with More Tax Hikes

While other countries in Europe are working towards introducing tax cuts or delaying the introduction of new taxes to stimulate economic recovery by supporting business investment and employment, Spain is putting more fiscal pressure on businesses.

3 min read
Austria budget 2021 tax cuts and carbon levy

Austria’s Budget Comes with Tax Cuts and Carbon Levies

Austria should not shy from lowering the corporate income tax rate sooner or even implementing a more ambitious tax reform to improve its tax competitiveness and contribute to greater economic growth.

3 min read
2022 Spanish Regional Tax Competitiveness Index

2021 Spanish Regional Tax Competitiveness Index

The Spanish Regional Tax Competitiveness Index allows policymakers, businesses, and taxpayers to evaluate and measure how their regions’ tax systems compare and serves as a road map for policymakers to reform their tax systems and make their regions more competitive and attractive for entrepreneurs and residents.

7 min read
EU tobacco tax directive EU cigarette tax rates 2021 VAT EU reforms

A 15 Percent VAT Rate Is Possible by Scrapping Reduced Rates

A VAT tax reform that eliminates VAT reduced rates would decrease compliance costs and allow for a more rapid economic recovery. Policymakers should focus on simplifying VAT rules and making them more efficient and neutral by broadening their tax bases and eliminating reduced rates and unnecessary tax exemptions.

4 min read
Asian pacific countries revenue loss. Tax revenue Africa. Tax revenue Asia. Tax revenue Latin America. 2021

Asian and Pacific Countries Faced Revenue Loss Prior to COVID-19 Outbreak

As economies are starting to recover and growth is expected to rebound in the region during 2021, Asian and Pacific countries should start exploring changes to their fiscal tax policies while carefully evaluating the optimal time for eliminating fiscal stimulus and temporary tax relief.

4 min read
Spain digital services tax Spain falling behind on digitalization, Spain Digital Tax, Digital Services Tax

Spain Determined to Cash in on Digital Services Tax

Spain’s digital services tax levies a 3 percent tax on revenues from online ads, deals brokered on digital platforms, and sales of user data by tech companies with at least €750 million (US $893 million) in total annual worldwide revenues and Spanish revenues of €3 million ($3.57 million).

4 min read
target property tax reforms, net wealth transfer taxes, property transfer taxes

Countries Should Be Cautious about Relying on Inheritance Taxes for Revenue

As tempting as inheritance, estate, and gift taxes might look especially when the OECD notes them as a way to reduce wealth inequality, their limited capacity to collect revenue and their negative impact on entrepreneurial activity, savings, and work should make policymakers consider their repeal instead of boosting them.

5 min read