
President and CEO @taxfoundation. Work hard. Work smart. Work together.
Baltimore, MD
Joined May 2008
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Replying to @PJTheEconomist
Taxes for my enemies, subsidies for my friends. Enemies and friends get decided by the political winds.
Daniel Bunn retweeted
"Yet the finding that [the China Shock] caused one in four manufacturing jobs lost from 1990 to 2007 has not aged well. Neither has the populist turn against free trade that began around the time of the original research" 🔥 economist.com/finance-and-ec…
Daniel Bunn retweeted
Have your own economic forecast and budget policy forecast and want to simulate it using a CBO-consistent model that goes from 1901 to 2056 and handles all the interactions in policy and economics in a CBO-style manner? Check out the fiscal explorer. econvitals.org/tools/fiscal-…
The context for this piece is US policy, but the same lessons apply in the UK. The corporate income tax exists and windfall profits are part of that tax base even without a special separate levy called a "windfall profits tax" (which the UK already has).
taxfoundation.org/blog/big-o…
Nope, that’s not how taxes and price works. The price is determined by demand and supply.
Companies charge the highest price they can given demand. A tax levied on *profits* does not affect a company’s cost ie supply.
Taxes on *windfall* profits (like oil and gas) are the most efficient kind of tax there is.
Readers added context they thought people might want to know
Corporate profit taxes do not directly shift marginal costs but empirical studies show partial pass-through into higher consumer prices. Windfall taxes on oil and gas have deterred investment and production in practice despite theoretical efficiency on rents.
dadun.unav.edu/server/api/cor…
ecb.europa.eu/pub/pdf/scpwps…
taxfoundation.org/blog/big-oil-p…
scottishfinancialreview.com/2025/09/03/win…
Daniel Bunn retweeted
An F15 Strike Eagle from Seymour Johnson AFB in Goldsboro flies through colorful Linville Gorge near the highest elevations in the Blue Ridge. These jets on practice runs fly just over our rooftops in Blowing Rock, shortly before descending into the gorge. Photo by Max Renfro!
Daniel Bunn retweeted
OECD加盟国の税制競争力ランキング。日本は38カ国中28位(消費税は5位、法人税は36位)。
強み:消費税の低い税率と広い課税ベース
弱み:法人税の高い税率と遅い減価償却と厳しい欠損金控除制限と中途半端な国外所得免税
🎉 The 2026 rankings are in! How competitive is your country’s tax code?
See how your country compares with our new interactive tool: hubs.ly/Q04BspXV0
The structure of a country’s tax code is a determining factor of its economic performance. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities. In contrast, poorly structured tax systems can be costly, distort economic decision-making, and harm domestic economies.
The International Tax Competitiveness Index gives a comprehensive overview of how OECD countries’ tax codes compare, explains why certain tax codes stand out as good or bad models for reform, and provides important insight into how to think about tax policy.
Daniel Bunn retweeted
Since several have asked, raising the SocSec payroll tax rate to 17% from 12.4% would fill the 75-year shortfall and prevent insolvency.
It would also be the kind of middle-income tax increase that neither party favors.
ssa.gov/OACT/solvency/provis…
Replying to @RichardRubinDC
Where is the option for raising payroll taxes on everyone? How much would payroll taxes need to be raised?
Daniel Bunn retweeted
Colombia ocupa el puesto 37 entre 38 países de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en el Índice de Competitividad Fiscal 2026.
Su principal debilidad está en la forma en que grava la inversión y el capital.
Descargue la Nota de Coyuntura aquí: icpcolombia.org/indice-de-co…
Daniel Bunn retweeted
Helium added to the list of critical materials:
energy.gov/sites/default/fil…
Daniel Bunn retweeted
What’s cool about this is not that it’s automated data analysis, it’s that it’s automated data analysis as curated by the great @jasonfurman
Daniel Bunn retweeted
Are taxpayers getting what they pay for from tax exempt hospitals?
Join CFE on October 27 for a Capitol Hill briefing featuring the @TaxFoundation, @Paragon_Inst, and @Comm4Prosperity.
📍 Rayburn, Room 2020
🕛 12–1 PM
RSVP below!
Daniel Bunn retweeted
Chick-fil-A lunch provided for those who want to hear this great panel. @TaxFoundation @andrew_lautz @scottahodge @Paragon_Inst @johnrgraham @kerpen @Comm4Prosperity
Are taxpayers getting what they pay for from tax exempt hospitals?
Join CFE on October 27 for a Capitol Hill briefing featuring the @TaxFoundation, @Paragon_Inst, and @Comm4Prosperity.
📍 Rayburn, Room 2020
🕛 12–1 PM
RSVP below!
Daniel Bunn retweeted
If you want a good example of why ITEP's concept of effective tax rate is meaningless, go to the report and organize the table of companies by "tax rate paid."
There are two companies with ETRs >100% and dozens with ETRs >21%.
ITEP is at it again, comparing two different accounting systems, built for different purposes, reporting to different audiences, using different rules.
From an earlier version: Did 88 Corporations Really Pay No Income Tax on Billions of Profits? Nope.
adamnmichel.substack.com/p/d…
Daniel Bunn retweeted
ITEP is at it again, comparing two different accounting systems, built for different purposes, reporting to different audiences, using different rules.
From an earlier version: Did 88 Corporations Really Pay No Income Tax on Billions of Profits? Nope.
adamnmichel.substack.com/p/d…
Daniel Bunn retweeted
You love to see it. RIP protectionism as populism.
wsj.com/economy/trade/how-ta…

































