Sean Bray is Vice President of Global Tax Policy at Tax Foundation and Policy Director of Tax Foundation Europe, 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.
Currently, the European Commission has plans to generate more tax revenue to fund the forthcoming MFF, the long-term budget running from 2028 to 2034. But the truth is, without serious reform, the EU isn’t ready for new taxation.
Debates over tax fairness and anti-avoidance rules have dominated European tax policy circles for over a decade. However, as geoeconomic pressures increase around the world, policymakers are looking for ways to boost European competitiveness and economic growth.
18 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.
55 min read
European policymakers would be wise to refocus tax and trade policies on what is good for Europe rather than trying to change policies in countries beyond European borders. Meanwhile, the Trump administration would be wise to recognize that the transatlantic relationship is a geoeconomic asset that can be mutually beneficial.
A focus on sustained growth, meaningful metrics, and institutional capabilities that keep simplification a focus in future regulatory efforts should underpin the decluttering agenda.
8 min read
Due to the incentive for jurisdictions to implement a qualified domestic minimum top-up tax (QDMTT), Pillar Two leaves a geographic asymmetry. Additional tax revenues would predominantly accrue to low-tax jurisdictions, with high tax jurisdictions receiving little to no increase.
2 min read
Sean Bray interviewed Dr. Aitor Navarro, Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, about the future of the EU tax mix.
16 min read
New evidence shows the scale and distribution of compliance costs for EU firms affected by Pillar Two, i.e., the “Global Minimum Tax.”
6 min read
Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.
7 min read
Sean Bray interviewed Professor of Tax Law at the Lisbon School of Law of the Catholic University of Portugal, Dr. Miguel Correia, about the future of the EU tax mix.
12 min read
Sean Bray interviews Dr. Jean-Philippe van West, Professor of International and European tax law at Vrije Universiteit Brussel, about the future of the EU tax mix.
10 min read
Rather than returning to a world of retaliatory tax measures and transatlantic disputes, the OECD should continue to decrease the compliance costs of Pillar Two by simplifying the rules to reduce any possible risk that the US has a compliance cost advantage and working with G7 countries on a side-by-side solution.
6 min read
Sean Bray interviews Dr. Eva Eberhartinger, professor of business taxation at WU Vienna University of Economics and Business, about the future of the EU tax mix.
8 min read
Sean Bray interviews Dr. Irma Mosquera Valderrama, Full Professor of Tax Governance at Leiden Law School (Leiden University) and EU Jean Monnet Chair Holder on EU Tax Governance about the EU tax mix.
24 min read
The agreement represents a major change for tax competition as well, and many countries will rethink their tax policies for multinationals. However, the US will continue to chart its own course, and other countries may prefer to do the same, depending on the final outcome of the G7 statement.
8 min read
Sean Bray interviews Dr. Michele Chang, Director of the Masters in Transatlantic Affairs and Professor of European Political Governance at the College of Europe, about the future of the EU tax mix.
12 min read
President Trump made clear that the US wouldn’t accept the global minimum tax (known as Pillar Two) from the OECD in its current form.
Tax Foundation Europe’s Sean Bray interviews Dr. Monika Köppl-Turyna, director of the EcoAustria Institute for Economic Research, about the future of the EU tax mix.
14 min read
Tax Foundation Europe’s Sean Bray had the opportunity to interview Dr. Stefanie Geringer, a postdoctoral researcher at the Faculty of Law at the University of Vienna and Masaryk University Brno, a certified tax advisor and manager of tax at BDO Austria, about the future of the EU tax mix.
14 min read
Tax Foundation Europe’s Sean Bray had the opportunity to interview Dr. Dominika Langenmayr, Professor of Economics at Catholic University of Eichstätt-Ingolstadt, about the future of the EU tax mix.
15 min read