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
25.06.2024
A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
18.07.2024
Australian Public CbCR: filling the gaps?
The note estimates that approximately 50% of large US companies and a significant portion of multinationals from countries like China, Japan, and Germany will potentially have to disclose information on their tax haven presence.
10.01.2025
Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise
This paper offers the first detailed characterization of the labor market in a tax paradise and the first assessment of how a reform aimed at discouraging tax avoidance affected workers.
What's new at EUTO
09.02.2025
El País
Ciudad de Panamá │ Opinión
In recent decades, we have drifted towards a tax system where the richest and the large multinationals, the main beneficiaries of globalisation, pay hardly any taxes.
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.
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
13.02.2025
CNN Brasil
Brazil should retaliate against Trump with 'tax on oligarchs', says economist Gabriel Zucman
The best response to Trump's trade threats is what I call tariffs for oligarchs. This means creating targeted taxes on large U.S. multinational corporations operating worldwide, as well as on their super-rich owners.
12.02.2025
CNN Brasil
Pope Francis organizes global event demanding taxation of the super-rich
Zucman, who is also director of the EU Tax Observatory, has proposed creating a 2% annual wealth tax on all of the world's 3,000 or so billionaires, which could generate around $250 billion in new revenue for governments to invest in health, education and infrastructure.
05.02.2025
elDiario
The alternative response to Trump's tariffs: raise taxes on Elon Musk, Jeff Bezos or Mark Zuckerberg
Quentin Parrinello explains to elDiario.es that "the idea is that countries could condition market access for foreign multinationals and billionaires", forcing them to pay what is fair.
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
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.
Paris School of Economics 08.04.2025
International Conference on "Taxing Billionaires"
Taxing Billionaires: A Two-Day International Conference, bringing together researchers, legal scholars, and policymakers to discuss global tax rates for the super-rich.
Brussels 13.05.2025
Competition or Cooperation? EU Tax Policies for Tomorrow
An annual flagship event of the EU Tax Observatory, bringing together academics and leading policymakers.
Join Us
Please contact us for further information.
Newsletter
Subscribe