EUTO GAP is one of the two research pillars of the EU Tax Observatory initiative. It focuses on improving knowledge and evidence on the tax gap, including tax evasion, tax fraud and crime, tax avoidance, and aggressive tax planning. Through independent research, innovative data analysis, and public dissemination, the project aims to support European policymakers and citizens in building fairer and more effective tax systems.
EUTO GAP is implemented by a European consortium led by the International Tax Observatory (ITO), a research laboratory of the Paris School of Economics (PSE). The Paris School of Economics hosts the research activities of the EUTO GAP consortium through ITO and coordinates the project’s scientific work, data analysis, and dissemination. The consortium brings together leading academic institutions and research centres across Europe, including the University of Copenhagen, Charles University in Prague, and the Center for Social and Economic Research (CASE) in Poland. These partners contribute academic expertise and support regional outreach across Northern, Central, and Eastern Europe, while a wider network of associated institutions strengthens collaboration among researchers, policymakers, civil society organisations, and tax administrations across the European Union.
Building on the EU Tax Observatory’s experience since its creation, the project aims to consolidate the Observatory as a leading European initiative for independent research on tax fairness and transparency. By combining academic excellence, innovative data analysis, and open dissemination of findings, EUTO GAP seeks to deepen the understanding of tax evasion, avoidance, and aggressive tax planning and to support the development of more effective and equitable tax policies in the European Union.
The project advances cutting-edge empirical research using new datasets and rigorous analytical methods, while translating research findings into clear and accessible insights for policymakers, journalists, civil society organisations, and citizens. Through open data tools, reports, and public events organised across Europe, EUTO GAP contributes to making tax knowledge more accessible and to fostering a broader and better-informed debate on taxation in the European Union.
Associated entities: Skatteforsk, University of Dublin, University of Barcelona, KU Eichstätt-Ingolstadt, University of Munich, ICRICT, the Hellenic University, the Finnish Centre of Excellence in Tax Systems Research, the World Inequality Lab, and the École Normale Supérieure.
This website is dedicated exclusively to the European research activities of the initiative, while other work and publications (including the European research) are hosted on our main website, the International Tax Observatory.