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
25.06.2024
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
18.07.2024
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
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.
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.
02.09.2024
Regardless of nationality, the world’s ultra-rich share two striking similarities: the vast majority are men; and they typically pay much less tax, as a share of their income, than their employees and middle-class workers in general.
04.03.2024
Gabriel Zucman was invited by the G20 Presidency to address G20 Finance Ministers on tax and inequality. His speech addresses the need for tax progressivity and a proposed coordinated minimum tax on the very rich.
16.12.2024
Let's take profit shifting: in 2021 it reached 913 billion dollars. It is estimated that in the period 2016-2021 (with a drop in 2020 promptly absorbed in 2021) the phenomenon was the cause of tax revenue losses worldwide of between 200-250 billion dollars per year.
08.12.2024
“We can see from the data that the super-rich pay, in proportion, less tax than the rest. Right now, many governments are constrained and looking for money. They don't have the political space to target the middle class because they are already taxed a lot - but the super-rich aren’t.”
06.12.2024
“There is certainly plenty of potential for conflict,” says Giulia Varaschin from the Paris-based EU Tax Observatory. “The question will be who will do what. It is quite conceivable that the two will coexist.”
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 10.10.2024
Dr Kristin Surak will present her groundbreaking book on the global market for citizenship, where Surak reveals how wealthy individuals can now purchase passports from various countries, gaining increased global mobility and opportunities.
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.
17.09.2024
The Paris School of Economics is pleased to invite you to a lecture by Mordecai Kurz (Stanford University) on the relationship between inequality and technological change.
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