Skip to content
Cristina Enache Tax Foundation
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

Digital tax debate, Digital taxes around the world, Digital economy taxes

Digital Taxation Around the World

The digitalization of the economy has been a key focus of tax debates in recent years. Our new report reviews digital tax policies around the world with a focus on OECD countries, explores the various flaws and benefits associated with the wide set of proposals, and provides recommendations for lawmakers to consider.

12 min read
Tax Burden on Labor in the OECD, France Tax burden on labor, Spain tax burden on labor, Greece tax burden on labor, UK tax burden on labor, Austria tax burden on labor

A Comparison of the Tax Burden on Labor in the OECD, 2020

A higher tax burden on labor often leads to lower employment rates and wages. That’s important for policymakers to remember as they look for ways to help their economies recover from coronavirus-induced shutdowns. If their goal is to encourage employment, policies that lower the tax burden on labor could prove a powerful tool.

20 min read
Spain coalition tax plan agreed upon by Pedro Sanchez, and Pablo Iglesias entails higher taxes on businesses and high-income earners.

Spain’s COVID-19 Economic Response

Spain’s policy response needs to be broad and in keeping with long-term objectives. It is paramount that the short-term harm caused by this outbreak does not turn into a long-term economic downturn.

5 min read
OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues

Sources of Government Revenue in the OECD, 2020 Update

OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.

13 min read