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
28.05.2025
Assessing the coverage of the automatic exchange of information under the CRS
Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that CRS-reported foreign wealth accounts for approximately 9% of household financial wealth.
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.
26.05.2025
Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss the ethical, legal and privacy hurdles faced by projects relying on such data and (iii) offer a practical roadmap for researchers looking to enter the space.
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...
20.01.2025
The Guardian
Trump threatens a global trade war. Europe must unleash a radical alternative
Unlike tariffs, a new form of protectionism could target climate-wrecking, untaxed corporations and their billionaire owners.
EUTO in the media
28.05.2025
Reuters
DIW Study: International tax evasion is now being tackled more effectively
The study examined data from 16 countries, including Brazil, Canada, Germany, Japan, Norway, Poland, Sweden, Spain, South Africa, the Czech Republic, Hungary, and the United Kingdom. These countries account for approximately $3.5 trillion in foreign assets.
23.05.2025
Bridgemi
Michigan hopes to limit foreign land ownership. In UP, it’s already too late
But who are the owners gobbling up these wide swaths, where do they reside and what are their plans for the property? That’s far less clear.
21.05.2025
Financial Times
Meet the insurgent economists promoting a global wealth tax
Gabriel Zucman is leading a movement for billionaires to pay at least 2 per cent of their net worth each year
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
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.
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.
Join Us
Please contact us for further information.
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