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
29.08.2025
Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups in Brazil, capturing all income and all tax payments.
24.09.2025
Supply Chain Due Diligence: Impacts and Avoidance through Legal Havens
This policy note highlights key results of the Working Paper entitled “No blood in my mobile: regulating foreign suppliers” (2025) by EU Tax Observatory researcher Ninon Moreau-Kastler.
24.09.2025
No blood in my mobile: regulating foreign suppliers
This paper studies the enforcement of new due diligence policies, which constrain firms to curb foreign sourcing linked to human rights violations through transparency and reporting.
Our news
29.08.2025
Press Release: Unprecedented Study Provides New Picture of Inequality and Taxes Paid in Brazil
28 August 2025 - A groundbreaking study led by a group of Brazilian and international economists reveals unprecedented findings reshaping our understanding of Brazil’s inequality and tax system.
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...
EUTO in the media
16.09.2025
Folha de S.Paulo
The tax system is a mechanism that produces and reproduces inequalities, experts say
Theo Palomo, a researcher at the EU Tax Observatory, presented a study conducted in partnership with the Federal Revenue Service that obtained two main conclusions: that, in Brazil, the richest 1% concentrates 27.4% of all national income and that we have a regressive tax system.
04.09.2025
CNN Brasil
Haddad: Brazil cannot be among the largest economies and be so unequal
The work, although using data from 2019, confirms that, in Brazil, the richest 1% concentrate 27.4% of total income, and dollar millionaires in Brazil (that is, those who receive more than approximately R$5.5 million in annual income) have much lower effective tax rates than the rest of the...
04.09.2025
Folha de S.Paulo
Haddad presents study on tax inequality before Congress votes on income tax changes
“This makes Brazil one of the most unequal countries in the world,” says French economist Gabriel Zucman, who led the study.
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
Paris School of Economics 02.10.2025
Shaping the Future of International Tax Cooperation
Debating a fairer international tax system amid great-power rivalry
Hybride 01.09.2025
2025-26 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.
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.
Join Us
Please contact us for further information.
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