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.
24.07.2024
Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange
The working paper studies the effects of automatic information exchange on tax compliance by analyzing the universe of information reports sent by foreign banks to Danish authorities, matched to population-wide micro-data on income, wealth, and cross-border bank transfers.
What's new at EUTO
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.
02.09.2024
Taxing the Superrich Is More Possible – and More Necessary – Than Ever
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’s address at the G20 Finance Ministers meeting on February 29, 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.
EUTO in the media
15.11.2024
Líder Magazine
Tech: Impostos internacionais são «um grande negócio político e um desafio»
Os dois, diria, pois também é uma questão de justiça. Cada vez mais, os investidores, consumidores e pessoas em geral estão conscientes de que os impostos apoiam um sistema em rede e, quando uma empresa se implanta num determinado país, utiliza toda essa infraestrutura.
05.11.2024
Luxembourg Times
Is Luxembourg still a tax haven ten years after LuxLeaks?
“You do that by creating an offshore legal architecture, a set of laws and regulations that allow foreign individuals or companies to benefit from low tax rates without their home countries realising it,” added Laffitte.
28.10.2024
Nouvelobs
Quel est vraiment le problème avec la dette ? Dialogue entre les économistes Gabriel Zucman et Olivier Blanchard
Pour l’un, il faut s’assurer que les plus riches paient leur juste part d’impôt. Pour l’autre, il faut faire un effort sur les dépenses, trop élevées en France. Débat entre deux économistes de renommée internationale.
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
Room 2-21, Paris School of Economics 10.10.2024
The Golden Passport: Global Mobility for Millionaires
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
2024-25 Lunch Seminar at PSE
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
Technology-Based Market Power
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.
Join Us
Please contact us for further information.
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