![Austria tax reform plan, Austrian tax reform plan, Austrian Finance ministry, Vienna Austria tax reform](https://taxfoundation.org/wp-content/uploads/2019/05/Vienna-Austria-LINKEDIN-300x158.jpg)
Daniel Bunn is President and CEO of the Tax Foundation. Daniel has been with the organization since 2018 and, prior to becoming President, successfully built its Center for Global Tax Policy, expanding the Tax Foundation’s reach and impact around the world.
Prior to joining the Tax Foundation, Daniel worked in the United States Senate at the Joint Economic Committee as part of Senator Mike Lee’s (R-UT) Social Capital Project and on the policy staff for both Senator Lee and Senator Tim Scott (R-SC). In his time in the Senate, Daniel developed legislative initiatives on tax, trade, regulatory, and budget policy.
He has a master’s degree in Economic Policy from Central European University in Budapest, Hungary, and a bachelor’s degree in Business Administration from North Greenville University in South Carolina.
Daniel lives in Halethorpe, Maryland, with his wife and their three children.
Latest Work
![Austria tax reform plan, Austrian tax reform plan, Austrian Finance ministry, Vienna Austria tax reform](https://taxfoundation.org/wp-content/uploads/2019/05/Vienna-Austria-LINKEDIN-300x158.jpg)
![global tax agreement global tax deal OECD global minimum tax rules corporate minimum tax rules Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one](https://taxfoundation.org/wp-content/uploads/2019/11/international-globe-enhanced-e1573491708761-300x200.jpg)
Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries
The U.S. decision to adopt a territorial tax system is certainly an improvement over having a worldwide system. However, in moving to a territorial system some of the new features created with the TCJA increased the complexity of the system.
38 min read![digital services tax revenue estimates, digital service tax revenue, digital tax revenue, digital tax analysis](https://taxfoundation.org/wp-content/uploads/2019/04/eu-digital-tax-cell-phone-e1556303422670-300x200.jpg)
![Austria top income tax rate, Austria top marginal income tax rate](https://taxfoundation.org/wp-content/uploads/2019/04/Vienna-Austria-21-300x195.png)
![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)
Sources of Government Revenue in the OECD, 2019 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.
10 min read![who wants a tax increase? tax the rich?](https://taxfoundation.org/wp-content/uploads/2019/04/money-dollars-e1555359482296-300x208.jpg)
Who Wants a Tax Increase?
4 min read![Austria digital tax, Austria digital advertising, Austria online advertising](https://taxfoundation.org/wp-content/uploads/2019/01/Vienna-Austria-2-300x195.png)
![capital cost recovery across the oecd, capital cost recovery 2019 capital recovery capital allowance capital allowances](https://taxfoundation.org/wp-content/uploads/2019/04/factory-machinery-equipment-tech-enhanced-300x200.jpg)
Capital Cost Recovery across the OECD, 2019
Capital cost recovery, though often overlooked, can have a significant impact on investment decisions—with far-reaching economic consequences.
24 min read![principled EU tax policy and EU tax fraud and EU tax avoidance President von der leyen](https://taxfoundation.org/wp-content/uploads/2018/12/eu4-enhanced-300x200.jpg)
![Colombia dividend tax](https://taxfoundation.org/wp-content/uploads/2019/03/Colombia-flag-e1553104852851-300x169.jpg)
![Base Erosion and Anti-Abuse Tax (BEAT) oecd public consultation, oecd tax competition, scott hodge, daniel bunn](https://taxfoundation.org/wp-content/uploads/2019/03/flags-4-300x154.jpg)
![France's digital services tax facts and analysis, French digital services tax, France digital services tax France digital tax](https://taxfoundation.org/wp-content/uploads/2019/03/France-french-DST-300x199.jpg)
![French Digital Services Tax Would Target A Select Group of Companies. France digital services tax, France digital, French digital](https://taxfoundation.org/wp-content/uploads/2019/03/France-French-digital-e1551737340647-300x203.jpg)
![Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy, OECD, digital economy tax, OECD public consultation](https://taxfoundation.org/wp-content/uploads/2019/03/linkedin-In-Stream_Wide___international1-flag-flags-300x158.jpg)
Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy
Though the challenges to international tax policy are many, the OECD has a chance to work toward a system that creates fewer distortions and negative economic effects than the current one. However, given the policies on the table, it will certainly take quite an effort to avoid further complexity of international tax rules that creates challenges to global trade and economic prosperity.
17 min read![GILTI global minimum tax Treasury Secretary Steven Mnuchin](https://taxfoundation.org/wp-content/uploads/2019/03/Flag-LINKEDIN-e1551471083844-300x158.jpg)
What Happens When Everyone is GILTI?
Secretary Mnuchin, Finance Minister Le Maire, and other tax policy leaders should encourage the OECD and their own research staff to perform serious economic analysis on the alternatives for changing international tax rules before moving forward. It would be quite unfortunate for the world to learn the wrong lessons from U.S. tax reform.
3 min read![Austria Tax Reform](https://taxfoundation.org/wp-content/uploads/2019/02/Austria-e1550598351964-300x157.png)
Opportunities for Pro-Growth Tax Reform in Austria
Austria needs to pursue comprehensive business and individual tax reform if it wants to remain competitive. Our new guide explores several ways the Austrian government can achieve a simpler, more pro-growth tax code.
10 min read![BEPS OECD base erosion OECD profit shifting digital economy](https://taxfoundation.org/wp-content/uploads/2019/02/flags-4-300x154.jpg)
Ready to go on BEPS 2.0?
8 min read![global minimum tax comparison international tax proposals about profit shifting Biden international tax Learning from Europe and America’s Shared Gross Receipts Tax Experience , Gross receipts taxes Europe America Gross receipts tax digital tax](https://taxfoundation.org/wp-content/uploads/2019/02/global-enhanced-e1550003625741-300x199.jpg)
![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)
![Austria digital tax, Austria digital advertising, Austria online advertising](https://taxfoundation.org/wp-content/uploads/2019/01/Vienna-Austria-2-300x195.png)