Sean Bray is Director of European Policy at the Tax Foundation, where he researches international tax issues with a focus on tax policy in Europe.
Prior to joining the Tax Foundation, Sean Bray worked in the United States Senate on tech, telecom, and trade policy. He also interned at the European Parliament during Brexit and has experience establishing European chapters of a transatlantic think tank network based out of Yale.
Sean has a master’s degree in European Political and Governance Studies from the College of Europe in Bruges, Belgium, a master’s degree in International Public Affairs from the La Follette School of Public Affairs, and a bachelor’s degree in Economics from the University of Wisconsin-Madison.
Sean is fluent in French and tries his best to speak German at a B2 level. He lives in Madison, Wisconsin, with his wife and child.
As the geopolitical scene continues to change, policymakers in Europe should focus on lowering effective marginal tax rates to drive much-needed investment and long-term economic growth.
6 min read
Focusing on competitiveness, neutrality, and efficient policies to raise revenue would go a long way in increasing economic growth and stabilizing public finances over the long term.
7 min read
Pillar Two risks creating a more complex and unfair international tax system. It is inadvertently fostering new, opaque, and complex forms of competition, and policymakers should consider alternative approaches to creating a fairer international tax environment.
4 min read
The agreement represents a major change for tax competition, and many countries will be rethinking their tax policies for multinationals.
8 min read
As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.
6 min read
Adopting tax policy based on sound principles like neutrality rather than political expediency is essential for the European Union’s fiscal future.
5 min read
On Europe Day, our experts explore how the decisions made in the upcoming elections will shape the trajectory of the continent for years to come.
4 min read
As the world of tax policy becomes more interconnected, the Tax Foundation is stepping up, recognizing the pressing need for informed and principled tax policy education in an ever-evolving landscape.
In such a determinant semester for Europe, principled tax policy can be an important tool for a more competitive European Union.
5 min read
In the end, the best way for the EU to support Ukraine’s post-war recovery is to guarantee its tax sovereignty, not just its territorial sovereignty.
5 min read
What historical lessons of wartime finance can Ukrainian and EU policymakers learn to put Ukraine’s economy on a path to success during, and especially after, the war?
5 min read
A harmonized EU tax base is a project in the making. Policymakers have a chance to put the Union on a path for increased investment and economic growth by focusing on the details of capital cost recovery.
3 min read
The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.
52 min read
If the EU is going to harmonize its tax base, it should do so in a way that increases the efficiency and competitiveness of tax policy for the EU as a whole, and not just seek out the lowest common denominator.
5 min read
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.
6 min read
Bermuda, long celebrated for its pristine beaches and offshore financial services, is embarking on a journey to recalibrate its tax mix. Spurred by the OECD’s Pillar Two initiative, the island will introduce its first-ever corporate income tax in 2025.
4 min read
The EU’s recent VAT reform is an example of a win for governments, consumers, and companies. Charting a new path toward a more successful tax system.
4 min read
Enhancing the European Union’s competitiveness is necessary, but the European Commission’s latest attempt is the wrong approach.
4 min read
Permanent full expensing is an efficient and neutral tax policy that will allow markets to allocate private investment effectively while moving the economy towards the climate goals of the EU.
33 min read
When it comes to EU-level tax policy ideas, competitiveness seems to be less of a priority than raising revenue or pursuing social objectives.
4 min read