High-income individuals are already paying their #fairshare #TaxSymposium taxfoundation.org/data/all/feder…

President Trump is incorrect about VATs, even if he is right to attack DSTs. A value-added tax (VAT) is not a tariff, it is a consumption tax assessed on the value added in each production stage of a good or service. VATs are border-adjusted, meaning they rebate tax on exports

Heartfelt congratulations to the U.S. Tax Foundation for the awesome work you are doing to debunk President Trump's insane tariff offensive. Prouder than ever to partner with you. Keep up the great work. cc: Daniel Bunn Erica York Cristina Enache

President Trump is incorrect about VATs, even if he is right to attack DSTs. A value-added tax (VAT) is not a tariff, it is a consumption tax assessed on the value added in each production stage of a good or service. VATs are border-adjusted, meaning they rebate tax on exports

Today Tax Foundation published Cristina Enache's update to our annual report on cost recovery. Averages are above pre-COVID levels, but just barely. (Note the truncated Y axis.)

📉 Los impuestos empresariales no los pagan solo las empresas, explica Enache. Su carga económica recae también en trabajadores (con salarios más bajos), accionistas (con menor rentabilidad) y consumidores (con precios más altos). Subir el Impuesto de Sociedades tiene efectos

En España, el 48,8 % de la recaudación fiscal proviene de impuestos ligados a las empresas. Pero "si sumamos los costes de cumplimiento, la carga real para muchas empresas equivale al 114 % e incluso hasta el 115 % de esa recaudación".

With the 5th best capital cost recovery system in the OECD, Canada should follow the US’s lead and make full expensing permanent. hubs.ly/Q03GYYvy0

Since digital services taxes deliver limited revenue, shift the burden to European consumers, and risk provoking trade disputes, it’s time for policymakers to rethink their approach. New testimony from Cristina Enache: hubs.ly/Q03NXBJJ0

New analysis from Cristina Enache on the French proposal to double their digital services tax: taxfoundation.org/blog/france-di…

France is proposing to double the tax rate of its digital services tax (DST) to 6 percent, making the DST even more discriminatory. New from Cristina Enache: hubs.ly/Q03R8pMP0 #france #dst

Another Tax Prom in the books. It's a privilege to host the DC tax community, and I always have a good time hanging out with the Tax Foundation team. Congratulations to Senator Mike Crapo and Dennis Groth on receiving our 2025 Distinguished Service Awards! #Spreadsheets #TaxProm

Our quick look at the UK Autumn Budget, with Cristina Enache 🍂taxfoundation.org/blog/uk-budget…

.Shuting Pomerleau is organising a National Tax Assoc. webinar on carbon taxation next Monday, 8 Dec at 1pm ET. I'll contribute my bit to the panel with Dale Beugin and Edson Severnini.

"How Scandinavian Countries Pay for Their Government Spending" - Cristina Enache Daniel Bunn Tax Foundation taxfoundation.org/blog/how-scand… "Scandinavian countries tend to levy top personal income tax rates on (upper) middle-class earners, not just high-income taxpayers."