The EU Tax Observatory conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.
The average corporate income tax rate in the European Union has been more than halved since 1980, according to statistics compiled by the OECD and the European Commission
12.06.2025
This report examines the evolution of harmful corporate tax practices in recent years, as well as the development of blacklists intended to identify such practices.
06.05.2025
The effective tax rate of multinational companies declined by 2.7 percentage points in the European Union between 2014 and 2022, shows a new EU Tax Observatory analysis of a decade of corporate tax reforms. The decline was exacerbated by tax competition between Member States.
10.07.2025
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT).
16.05.2025
Paris, 16 May — Earlier this week, the EU Tax Observatory hosted its annual flagship event in Brussels. The event brought together leading voices in European taxation to explore the future of corporate transparency, global tax fairness, and the role of enforcement in a fast-changing world.
10.04.2025
The two-day International Conference on Taxing Billionaires, held in Paris, concluded yesterday. The event attracted over 200 participants, including academics, legal experts, policymakers, and representatives from international organizations. The conference focused on the effective taxation of...
17.10.2024
A well-structured, comprehensive, and progressive taxation system is vital for generating the funds needed to support innovation and public investment, which are critical for the EU's competitiveness objectives.
21.07.2025
Further supporting this concern, research from the EU Tax Observatory showed that jurisdictions with high-risk CBI programmes, such as Dominica, St. Lucia, Cyprus, Grenada, Malta and Vanautu, saw bank deposits in tax havens increase up to 55 percent after their CBI schemes were launched or expanded.
20.07.2025
"The non-domestic population is not comparable with the population targeted by the Zucman tax, because they have far fewer family and cultural ties to their country, which means they are more likely to leave," Quentin Parrinello.
09.07.2025
So far, the United States has shown clear reluctance toward tax multilateralism. The European Union should take a progressive view of international taxation and make it a priority.
To widen access to knowledge, the EU Tax Observatory provides interactive tools, including a simulator of the tax deficit of multinational companies, and an explorer of country-by-country data on the activities of multinationals firms.
Room 2-21, Paris School of Economics 01.09.2024
Join us for an engaging lecture series featuring a dynamic lineup of distinguished speakers who will uncover the hidden forces driving global inequality.
Hybrid 20.09.2024
Twice a month, the EU tax holds a seminar to discuss the challenges posed to national tax systems by the increased global mobility of capital and labour.
Barcelona 03.06.2025
The Workshop on the Economics of Taxation, held at the University of Barcelona on 3-4 June 2025, will feature leading economists discussing topics in public economics, including corporate taxation, offshore wealth, wealth and inheritance taxation, taxes and inequality, and tax incidence.
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