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.
26.03.2025
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
19.03.2025
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study the impact of an ambitious new enforcement initiative aimed at addressing these challenges...
09.02.2025
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
Unlike tariffs, a new form of protectionism could target climate-wrecking, untaxed corporations and their billionaire owners.
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.
17.03.2025
Estamos a lidar com uma crise sem precedentes e isso requer pensar fora da caixa. Não vamos resolver as crises de hoje apenas com os instrumentos habituais. Precisamos de dinheiro numa dimensão de que nunca precisámos antes. Não só para a defesa, mas para garantir que os fundos para a defesa não...
17.03.2025
The study, published Monday, said the funds could partly close the large spending gap in the EU. A major 2024 report said the EU needs to spend an additional €800 billion to be competitive and to meet its climate goals, as well as €250 billion on defense, according to think tank Bruegel.
13.03.2025
Gabriel Zucman propose de créer un impôt de 2 % sur les milliardaires dans un premier temps. Avec ça, on rétablit l'équité fiscale.
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.
Brussels 13.05.2025
The EU Tax Observatory invites the submission of research papers from PhD students or postdoctoral scholars for its annual Young Researcher Award.
Royal Irish Academy, 19 Dawson Street D02 HH58 Dublin 2 Ireland 28.03.2025
Join us for an insightful session on the critical and timely topic of corporate tax planning and profit shifting by multinational enterprises, with a special focus on Ireland and the European Union.
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.
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