A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
Contemporary tax systems fail to tax ultra-high-net-worth individuals effectively. This report presents a proposal to address this issue through international cooperation.
Our purpose
Our purpose
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.
Average statutory corporate
income tax rate in the European Union
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
Recent publications
12.06.2025
Effective Tax Blacklists: Rethinking Criteria For the 21st Century
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 New Face of Corporate Tax Competition
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.
16.06.2025
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
What's new at EUTO
16.05.2025
Press Release: EU Tax Observatory Brought Together Leading Policymakers and Experts to Discuss the Future of EU Tax Policies
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
Joint Press Release: Conclusion of the International Conference on Taxing Billionaires
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
European Parliament subcommittee meeting on Tax Matters
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.
EUTO in the media
26.06.2025
El País
From Addis Ababa to Seville: A decade of change in international financing for sustainable development
Other examples include the proposals of ICRICT and those of French economist Gabriel Zucman, within the framework of Brazil's G-20 presidency, for the creation of a global wealth tax, which is estimated to raise an additional $250 billion annually.
26.06.2025
The Guardian
Billionaires’ wealth surged $6.5tn over past decade, Oxfam reports
Last year Spain, Brazil, Germany and South Africa signed a motion at the G20 for a minimum 2% tax on the super-rich to reduce inequality and raise public funds. Forecasts on its potential impact vary, but a study by Gabriel Zucman found that it could net up to $250bn in extra revenue.
19.06.2025
Woxx
International taxation: "Statistically, Luxembourg is a tax haven".
French economist Sébastien Laffitte explains why Luxembourg remains a tax haven. An associate researcher at the European Tax Observatory, he deciphered the mechanisms used by the Grand Duchy to continue to attract multinational profits, at a conference in Luxembourg on 19 June.
Our Tools
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.
Our events
Room 2-21, Paris School of Economics 01.09.2024
The Offshore Talks
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
2024-25 Lunch Seminar
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
Workshop on the Economics of Taxation
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.
Join Us
Please contact us for further information.
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