Mission 1
To conduct and disseminate cutting-edge innovative research on taxation, with a focus on tax evasion and fraud, and potential solutions to these problems.
About us
The EU Tax Observatory is an independent research laboratory hosted at the Paris School of Economics. It 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.
Missions
The EU Tax Observatory aims to contribute to the development of knowledge and the emergence of new concrete proposals to address the tax and inequality challenges of the 21st century.
Mission 2
To promote a democratic, inclusive, and pluralistic debate on the future of taxation by fostering dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.
Mission 3
To provide access to knowledge on taxation by making available to the general public a repository of data and analysis on our study topics, as well as interactive tools that allow them to easily understand and exploit them.
Annual Reports
Annual Report 2021/2022
Meet our team
João Pereira dos Santos
Kristina Strohmaier
Juliana Londoño-Vélez
Giulia Aliprandi
Senior Researcher
Miguel Almunia
Research Fellow
Annette Alstadsæter
Senior Researcher
Aymeric Ducatez
Research Assistant
Stefan Bach
Research Fellow
Pierre Bachas
Senior Researcher
Sofía Balladares Herbert
Research Assistant
Mona Barake
Researcher
Charlotte Bartels
Research Fellow
Enea Baselgia
Visiting PhD Student
Dominik Bernhofer
Research Fellow
Katarzyna Bilicka
Jeanne Bomare
PhD student
Kane Borders
Researcher
Vincent Bouvatier
Research Fellow
Anne Brockmeyer
Julie Brun Bjørkheim
Thijs Busschots
Research Assistant
Gunther Capelle Blancard
Research Fellow
Elisa Casi-Eberhard
Research Fellow
Lucas Chancel
Senior Advisor
Inga Chilashvili
Communications Officer
Alice Chiocchetti
Visiting PhD Student
Paul-Emmanuel Chouc
Visiting PhD Student
Matt Collin
Senior Researcher
Rasmus Corlin Christensen
Research Fellow
Teona Cretu
Research Assistant
Léo Czajka
Post-doctoral scholar
Ronald B. Davies
Eva Davoine
Visiting PhD Student
Lauren Debussy
Administrative Assistant
Anne-Laure Delatte
Research Fellow
Anne-Priscille Desbarres
Communication Director
Roel Dom
Evgeniya Dubinina
Visiting PhD Student
Jules Ducept
Visiting PhD student
Carmen Durrer de La Sota
Visiting PhD Student
Joachim Englisch
Research Fellow
Tommaso Faccio
Research Fellow
Souleymane Faye
Research Assistant
Hjalte Fejerskov Boas
Visiting PhD
Alessandro Ferrari
Eloi Flamant
Research Assistant
Manon François
Researcher
Francisco Gabriel
Data Scientist
Carlo Garbarino
Research Fellow
Bertrand Garbinti
Research Fellow
Javier Garcia-Bernardo
Pietro Geuna
Research Assistant
Idann Gidron
Research assistant
Giulia Varaschin
Policy Advisor
Alexandre Gnaedinger
Research Assistant
Sarah Godar
Researcher
Jonathan Goupille-Lebret
Research Fellow
Laure Heidmann
Visiting PhD student
Friederike Jaich
Communications Officer
Petr Jansky
Associate Professor of Economics, Charles University
Maximo Jaramilo
Research Fellow
Niels Johannesen
Co-director
Ida Kankaanranta
Visiting PhD Student
Michael Keen
Deputy Director of the Fiscal Affairs Department, International Monetary Fund
Evangelos Koumanakos
Claus Thustrup Kreiner
Sébastien Laffitte
Senior Researcher
Camille Landais
Professor of Economics, London School of Economics
Dominika Langenmayr
Visiting Professor
Lauge Larsen
Ph.D. Student
Ségal Le Guern Herry
Segal Le Guern Herry
Senior Researcher
Elvin Le Pouhaër
Ph.D. Student
Wouter Leenders
Visiting PhD Student
Rémi Lei
Post-doctoral scholar
Giacomo Lo Conte
Visiting PhD Student
Margarita Lopez Forero
Banque de France, Université Paris-Saclay - Univ Evry, EPEE
Samira Marti
Julien Martin
Clara Martinez-Toledano
Research Fellow
Isabel Z. Martínez
Alice Mazzacurati
Research Assistant
Benjamin Michallet
Paris School of Economics
Anne Michel
Journalist, Le Monde
Jakob Miethe
Research Fellow
Karan Mishra
Research Assistant
Edoardo Montagner
Research Assistant
Joanah Moral
Administration Assistant Trainee
Ninon Moreau-Kastler
Post-doctoral scholar
Xabier Moriana
Research Assistant
Carolina Moura
Research Assistant
Mathilde Muñoz
Research Fellow
Theresa Neef
Researcher
Panayiotis Nicolaides
Research Director
Delphine Nougayrède
Lawyer, Lecturer at Columbia Law School (2015-2021)
Martijn Nouwen
Research Fellow
Agathe Noyer
Research Assistant
Carlos Oliveira
Research Assistant
Miroslav Palansky
Research Fellow
Theo Ribas Palomo
Visiting PhD Student
Francesco Pappadà
Research Fellow
Mathieu Parenti
Senior Researcher
Quentin Parrinello
Policy Director
Thomas Piketty
Bluebery Planterose
Ph.D. Student
Dina Pomeranz
Professor of Economics, University of Zurich
Cesar Poux
Visiting PhD Student
Steffen Redeker
Research Assistant
Riccardo Norbiato
Postdoctoral Scholar
Gaspard Richard
Research Assistant
Olivia Ronsain
Communication Director
Emmanuel Saez
Professor of Economics, University of California at Berkeley
Carlos Salgado
Research Assistant
Florian Scheuer
Research Fellow
Johannes Scheuerer
David Seim
Research Fellow
Camille Semelet
Laurent Simula
Research Fellow
Maria-Christina Sotiropoulou
General Manager
Barbara Stage
Research Fellow
Leo Tamayo
General Manager
Katia Toledo Ruiz
Dario Tortarolo
Farid Toubal
Vincent Vicard
Research Fellow
Ludvig Wier
Gerrit von Zedlitz
Research Assistant
Gabriel Zucman
Director
Andreas Økland
Researcher
João Pereira dos Santos
Kristina Strohmaier
Giulia Aliprandi
Senior Researcher
Giulia Aliprandi is a Senior Researcher at the EU Tax Observatory. Previously, Giulia worked as an economist at the OECD in the Business and International Taxes unit, with a leading role in the publication and development of Country-by-Country Report statistics. She holds a PhD from the Paris School of Economics where she developed her research on tax evasion and tax avoidance.
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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,…
Advancing Corporate Tax Transparency
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Mapping the global geography of shell companies
This note examines the global prevalence and distribution of shell companies, which are often used for
illicit financial activities…
illicit financial activities…
Benchmarking Country-by-Country Reports
In this paper, we conduct a benchmark analysis focusing on publicly available Country-by-Country Reports to assess the reliability of CbCR…
Public Country-by-Country Reports: A New Dataset
In this note, we introduce the Public CbCRs database, a novel dataset comprising information on the country-level distribution of key…
Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure
Country-by-Country Reporting is a key data source for understanding the activities of multinational firms. This note explores public Country-by-Country Reports…
The Long Way to Tax Transparency: Lessons from the Early…
In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).
Have European Banks Left Tax Havens? Evidence from Country-by-Country Data
The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…
Miguel Almunia
Research Fellow
Miguel Almunia is an Associate Professor of Economics at CUNEF Universidad. Previously, he worked at the University of Warwick. He completed his PhD in Economics at the University of California, Berkeley in 2013. He is a Research Affiliate/Fellow at CAGE, CEPR, IFS, IGC and Oxford CBT, and Invited Researcher at J-PAL Europe.
He is an applied microeconomist and his main field of research is empirical public finance. The broad question guiding his research agenda is how economic agents — households and firms — respond to government policies, namely taxes and regulations.
Annette Alstadsæter
Senior Researcher
Annette Alstadsæter is Professor at School of Economics and Business, Norwegian University of Life Sciences, and head of SKATTEFORSK – Center for Tax Research. Her research is on tax evasion, tax avoidance, and inequality, and she has published in top academic journals in addition to being highly involved in the public debate and policy work. She is columnist in DN and member of both the Norwegian and Swedish Fiscal Policy Councils.
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Global Tax Evasion Report 2024
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Increasing Cross-Border Ownership of Real Estate: Evidence from Norway
This paper is the first to estimate the full extent of foreign-owned commercial and residential real estate in a country,…
Pennies from Haven: Wages and Profit Shifting
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity…
Who Owns Offshore Real Estate? Evidence from Dubai
New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.
Aymeric Ducatez
Research Assistant
Aymeric Ducatez is a Research Assistant at the EU Tax Observatory. He holds a Master’s Degree in Applied Mathematics and Engineering from CentraleSupélec (Université Paris-Saclay). Prior to this, he worked as a statistician at the Banque de France and the OECD. His primary research interests include fiscal justice and mathematical modelling.
Stefan Bach
Research Fellow
Stefan Bach is research associate at the Public Finance Department at DIW Berlin and lecturer at Potsdam University. He holds a Ph.D. from the University of Cologne and wrote his professorial dissertation thesis on the distribution of tax burdens and tax reform policy in Germany. His research work is focused on empirical public finance, especially taxation, social security, microsimulation, distribution of income and wealth. He managed numerous studies on taxation and public finance issues and is engaged in policy advice by regular expert statements, presentations, and media appearances. In recent years, he made studies on the distribution of the tax burden, wealth taxation, tax reform, pension reform, and environmental taxation.
Pierre Bachas
Senior Researcher
Sofía Balladares Herbert
Research Assistant
Mona Barake
Researcher
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Digital Service Taxes
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Tax Revenue from Pillar One Amount A: Country-by-Country Estimates
This paper presents simulations of the tax revenue arising from the Pillar One Amount A proposal of the G20/OECD Inclusive…
Tax Planning by European Banks
This paper explores profit shifting behaviour by European banks through a newly available data source. Financial institutions as of 2014…
Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates
In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects…
Have European Banks Left Tax Havens? Evidence from Country-by-Country Data
The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…
Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs
In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…
Collecting the Tax Deficit of Multinational Companies: Simulations for the…
The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.
Charlotte Bartels
Research Fellow
Charlotte Bartels is a Research Associate at the German Institute for Economic Research (DIW). She received her Ph.D. in economics (summa cum laude) for her thesis „Insurance and Redistribution in the German welfare state“ from the Freie Universitaet Berlin. In 2020, she was Visiting Associate Professor at City University New York (CUNY). For the academic year 2021/2022, she is Kennedy fellow at the Center for European Studies at Harvard University. She is also a Research Affiliate at the Uppsala Center for Fiscal Studies (UCFS).
Her research interests lie in the fields of empirical public and labor economics. She is particularly concerned with the distribution of income and wealth both current and in historical perspective and the redistributive and stabilizing impact of tax-benefit systems and their effect on labor market behavior.
Enea Baselgia
Visiting PhD Student
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The Compliance Effects of the Automatic Exchange of Information: Evidence…
This paper studies how the introduction of multilateral automatic exchange of information (AEOI) in 2017 affects tax compliance.
Digital Service Taxes
Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…
Behavioral Responses to Special Tax Regimes for the Super -…
We collect, digitize, and supplement Swiss rich lists published in the “BILANZ” business magazine since 1989, to gain new insights…
Dominik Bernhofer
Research Fellow
Dominik Bernhofer is an economist working on tax policy and public finances. He received his education from the Vienna University of Economics and Business Administration. Between 2014 and 2017 he worked as a tax policy advisor to the Austrian government, where he contributed to several changes to the tax code, including the end of the Austrian bank secrecy for tax purposes and a nationwide “cash register and receipt issuing”-obligation. Before that he was economist at the Austrian national bank, working on European macroeconomics. Since 2018 he is the head of the tax department at Arbeiterkammer, a trade union think-tank based in Vienna.
Jeanne Bomare
PhD student
Jeanne Bomare is a PhD student at the Paris School of Economics. Her research focuses on international taxation, tax havens and public policy. She is particularly interested in evaluating the impact of tax policies on individual and corporate tax compliance. Jeanne was a visiting scholar at the London School of Economics in 2021-2022, and at UC Berkeley in 2023.
Kane Borders
Researcher
Vincent Bouvatier
Research Fellow
Thijs Busschots
Research Assistant
Gunther Capelle Blancard
Research Fellow
Gunther Capelle-Blancard is Professor at the University of Paris 1 Panthéon-Sorbonne. Previously, he was deputy dean of the Sorbonne School of Economics, scientific advisor to the French Council of Economic Analysis (an independent, non-partisan advisory body), deputy director of CEPII (a research center in international economics), and member of the scientific council of the Autorité des Marchés Financiers.
His research interests include financial markets, financial regulation, financial transaction taxation, tax havens, ethics, and corporate social responsibility. His research has been published in international peer-reviewed journals including The Review of Finance, The Journal of Banking & Finance, The Journal of Business Ethics, or The Journal of Environmental Economics and Management.
Elisa Casi-Eberhard
Research Fellow
Elisa Casi-Eberhard is an Assistant Professor at the Norwegian School of Economics (NHH). She received her PhD from the University of Mannheim in 2020 and she has been visiting scholar at the Questrom School of Business (Boston University) in 2019. Her research focuses on the determinants and consequences of corporate disclosure and how tax policies affect individual and corporate tax compliance.
Inga Chilashvili
Communications Officer
Inga Chilashvili joined the EU Tax Observatory as a Communications Officer in February 2024. She is responsible for organizing public events, managing social media, and creating content. Inga has eight years of experience in the communications field, having worked for the EIF Secretariat at the World Trade Organization, the Border Police of Georgia, and the National Defence Academy of the Ministry of Defence of Georgia. She holds an advanced MA in European Interdisciplinary Studies from the College of Europe and an MSc in Marketing Communications and Public Relations from the University of Chester.
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Have European Banks Left Tax Havens? Evidence from Country-by-Country Data
The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…
Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs
In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…
Collecting the Tax Deficit of Multinational Companies: Simulations for the…
The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.
Matt Collin
Senior Researcher
Matt Collin is a Senior Researcher at the EU Tax Observatory, where he conducts empirical research on illicit financial flows (cross-border tax evasion, money-laundering, and related activity). He was previously an Economist in the World Bank’s Global Tax Team, a Rubenstein Fellow at the Brookings Institution, and a Research Fellow at the Center for Global Development. He earned his DPhil (PhD) in Economics at the University of Oxford in 2013. His published work includes publications in the Journal of Development Economics and Economic Development and Cultural Change.
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Foreign investment in the Dubai housing market, 2020-2024
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Rasmus Corlin Christensen
Research Fellow
Rasmus Corlin Christensen is a political economist and postdoc at Copenhagen Business School. He studies the political economy of international taxation and accounting, of expertise and professionals, and the interplay between them. He is currently involved in a four-year grant, “Time Mirror”, studying tax and financial infrastructures for the green transition.
Teona Cretu
Research Assistant
Teona Cretu works as a research assistant at the EU Tax Observatory. She holds a Master’s degree in Analysis and Policy in Economics from the Paris School of Economics. Previously, she worked as a research assistant at the University of Manchester. Her primary research interests lie in the fields of public economics and international taxation, with a focus on corporate tax evasion and tax avoidance.
Lauren Debussy
Administrative Assistant
Lauren Debussy is the EU Tax Observatory’s Administrative Assistant. She is in charge of ensuring that everything runs as smoothly as possible in our day-to-day operations. Lauren has more than 10 years of experience in education and support roles in the United States, Japan, and France.
Anne-Laure Delatte
Research Fellow
Anne-Laure Delatte is a CNRS Tenured Researcher in the Econ Department of Paris Dauphine University and a CEPR Research Affiliate. She is the chair of the Financial Markets Commission of the CNIS, an independent body bringing together producers and users of the French public Statistics. She has been a member of Conseil d’Analyse Economique (Council of Economic Analysis), an independent advisory body reporting to the French Prime Minister from 2017 to 2019. Her research aims to document the evolution of contemporary international finance and the ways in which it interacts with the public sphere (central banks and governments).
Evgeniya Dubinina
Visiting PhD Student
Jules Ducept
Visiting PhD student
Joachim Englisch
Research Fellow
Dr Englisch holds a chair for tax law and public law at Münster University. Currently, his main research activities are devoted to International and European tax law and policy, covering both, direct and indirect taxation. Dr Englisch has frequently advised international organisations, the EU Commission, national governments, NGOs and other stakeholders in taxation matters. He has also been a visiting professor at several European and overseas universities.
Tommaso Faccio
Research Fellow
Manon François
Researcher
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Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?
A Modern Excess Profit Tax
This note presents a new way to tax excess profits. We propose to tax the rise in the stock market…
A Modern Excess Profit Tax
This paper presents a new way to tax excess profits. We propose to tax the rise in the stock market…
Francisco Gabriel
Data Scientist
Carlo Garbarino
Research Fellow
Combined program Ph.D. (Law), University of Genoa, Italy and Visiting Scholar, Yale Law School, 1987-1989 under a Rotary Foundation Scholarship, LL.M., University of Michigan Law School, 1986. Carlo Garbarino is Professor of Law, Bocconi University Milan. Senior Emily Noel Fellow, NYU Law School, 2016-17; Hauser Global Visiting Faculty, NYU Law School, 2013-14. He has been Grotius Research Scholar, University of Michigan, Senior Fellow of the Melbourne Law School, and Visiting Professor at the University of Michigan Law School, Levin College of Law of the University of Florida, Faculdade de Direito Universidade de São Paulo, Sorbonne Université. He teaches regularly at the Master of tax law, Wirtschaftsuniversität Wien.
Bertrand Garbinti
Research Fellow
Bertrand Garbinti is an Assistant Professor at CREST-ENSAE-Institut Polytechnique Paris. He holds his PhD from the Paris School of Economics, and his Accreditation to supervise research (HDR) from the Aix-Marseille School of Economics. His research focuses on Public Economics, Economics of Inequality, and Economics of the Family.
Pietro Geuna
Research Assistant
Idann Gidron is the Research Assistant for Atlas of the Offshore World project at the EU Tax Observatory. He has previously worked at the OECD in the Business and International Tax unit, where he was responsible for the calculation of forward-looking corporate effective tax rates, among other projects. Idann holds a master’s degree in policy economics from Erasmus University Rotterdam. His master’s thesis develops a new tax policy indicator that captures the joint impact of corporate and environmental taxes on business investment incentives.
Sarah Godar is a post-doctoral researcher at the EU Tax Observatory, based at the DIW Berlin. Her research focuses on international tax avoidance, tax competition and offshore financial wealth. She is part of the team behind the Atlas of the Offshore World in her role as data coordinator of the offshore financial wealth dataset. She holds a Ph.D. from the Institute of Economic Studies, Charles University in Prague.
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New Forms of Tax Competition: An Empirical Investigation
This report provides an empirical analysis of tax competition between individuals and companies in the European Union, by ranking the…
Jonathan Goupille-Lebret
Research Fellow
Jonathan Goupille-Lebret is a CNRS Research Associate Professor at ENS de Lyon. He holds a Ph.D. in Economics from Paris School of Economics. His research focuses on the long-term evolution of income and wealth inequality as well as the impact of taxation on economic behaviors.
Laure Heidmann
Visiting PhD student
Laure Heidmann is a PhD student at the Centre de recherche en économie et statistique. Her research focuses on international corporate taxation and tax avoidance.
Petr Jansky
Associate Professor of Economics, Charles University
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This paper studies the consequences of multinational tax avoidance on the structure of government tax revenues.
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In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).
Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting.…
Maximo Jaramilo
Research Fellow
Ida Kankaanranta is a visiting PhD student at the EU Tax Observatory during the academic year 2024-2025. She holds a Master’s degree in Economics from Tampere University, Finland, and works as a doctoral researcher at the same university and The Finnish Centre of Excellence in Tax Systems Research (FIT). Her primary research interests lie in the fields of public and health economics, policy analysis and market mechanisms, most of her research focusing on tax evasion, tax enforcement and market regulation.
Michael Keen
Deputy Director of the Fiscal Affairs Department, International Monetary Fund
Sébastien Laffitte
Senior Researcher
Sebastien Laffitee’s research is mainly focused on international taxation issues and is between international economics and public finance. More precisely, he studies firm’s tax avoidance and tax havens. His main questions of interest are: how does the existence of tax havens impact multinational firms’ behavior? Is the current international taxation system efficient? How should it be reformed to maximize tax revenues or minimize aggressive tax planning? What are the origins and determinants of tax havens?
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Profit Shifting and International Tax Reforms
We propose a model of corporate tax avoidance that separates profits generated by real economic activities from paper profits shifted…
The Market for Tax Havens
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Camille Landais
Professor of Economics, London School of Economics
Elvin est doctorant à l’Ecole d’Economie de Paris et à l’Ecole Normale Supérieure – PSL. Ses travaux actuels portent sur les accords fiscaux internationaux (Common Reporting Standards, Pilier One Amount A, Country-by-country reports) ainsi que sur les crypto-monnaies.
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Rémi Lei
Post-doctoral scholar
Rémi Lei is a post-doctoral scholar on the INTREALES (INTernationalREALEState) project. His research interests are wealth inequality and urban and regional economics, with a strong emphasis on the housing market and homeownership. He exploits microgeographic data to uncover the spatial dimension of wealth inequality and how public policies affect these dynamics.
Isabel Z. Martínez
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Like in many other countries, wealth inequality has increased in Switzerland over the last fifty years. By providing new evidence…
Behavioral Responses to Special Tax Regimes for the Super -…
We collect, digitize, and supplement Swiss rich lists published in the “BILANZ” business magazine since 1989, to gain new insights…
Benjamin Michallet
Paris School of Economics
Anne Michel
Journalist, Le Monde
Jakob Miethe
Research Fellow
Jakob Miethe is an Assistant Professor at the department of economics of the University of Munich (LMU). He received his Ph.D. from Humboldt University and the graduate center of the German Institute for Economic Research (DIW). He visited the International Monetary Fund and the University of Copenhagen’s Center for Economic Behaviour and Inequality as a visiting researcher. His research is focused on international capital flows, offshore finance, and tax noncompliance as well as on applied econometric methods.
Karan Mishra works as a research assistant at the EU Tax Observatory. He holds a master’s degree from Paris School of Economics and was a research assistant at the CNRS. He is broadly interested in the questions at the intersection of public economics, political economy, and macroeconomics.
Edoardo Montagner
Research Assistant
Edoardo Montagner is a Research Assistant at the EU Tax Observatory. He holds a Master’s degree in Economic Development and Growth from Universidad Carlos III de Madrid and a Master’s degree in Economics of Public Policy from the Barcelona School of Economics. Edoardo previously worked as a Research Assistant at CUNEF Universidad in Madrid. His main research interests lie in the fields of public economics and political economy.
Joanah Moral
Administration Assistant Trainee
Joanah Moral is doing a work-study program. She is balancing work and academics. Joanah started to work as an administration assistant at the EU Tax Observatory this September 2024. And she is a student at Panthéon-Assas University, where she is pursuing her studies with a focus in Organizational Management with a specialization in Network and Information Systems Management.
Ninon Moreau-Kastler
Post-doctoral scholar
Ninon Moreau-Kastler is a post-doctoral scholar at the EU Tax Observatory at the Paris School of Economics. Her work focuses on how the international regulatory framework modifies trade and financial flows between countries and channels of regulation avoidance. She studies the interaction between international regulations and the value chains of extractive industries. She earned a PhD in 2024 from ENS Paris-Saclay (CEPS).
Carolina Moura
Research Assistant
Carolina (Moniz De) Moura works as a research assistant at the EU Tax Observatory. She holds a Master’s degree in Analysis and Policy in Economics from the Paris School of Economics. Previously, Carolina worked as a research assistant at the Climate Policy Initiative and Stanford University. Her primary research interests lie in the fields of public economics and environmental economics.
Mathilde Muñoz
Research Fellow
Mathilde Muñoz will join Berkeley’s Economics Department as an Assistant Professor in 2023, after spending the 2022-2023 academic year as a Post-Doctoral fellow at the Stone Center. Mathilde works on topics in public economics and international trade, with a particular interest for the distributional effects of globalization and international tax competition.
Theresa Neef
Researcher
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In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects…
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In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…
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The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.
Panayiotis Nicolaides
Research Director
Panayiotis Nicolaides is Director of Research at the EU Tax Observatory. He is an applied microeconomist, with research interests in public economics and taxation. He has extensive experience in high-level policy-making, having worked at the European Commission and the Hellenic Ministry of Finance, where he served as Special Economic Advisor to finance ministers; Alternate Member at the Eurogroup Working Group and, the Economic and Financial Committee of the EU Council; and Alternate Director at the European Stability Mechanism. He had a central role in the macroeconomic stabilisation of the Greek economy from 2015 to 2019.
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Delphine Nougayrède
Lawyer, Lecturer at Columbia Law School (2015-2021)
Martijn Nouwen
Research Fellow
Martijn Nouwen is a fulltime Assistant Professor in Tax Law at Leiden Law School. His research and teaching focusses on international and European tax law, with an emphasis on harmful tax policy competition between countries. In 2020, he obtained his PhD for his dissertation ‘Inside the EU Code of Conduct Group: 20 Years of tackling harmful tax competition’.
Agathe Noyer
Research Assistant
Agathe Noyer is a research assistant at the EU Tax Observatory. Previously, she worked as a research assistant at CREST (center for research in economics and statistics). Agathe holds a Master’s degree in Economics from Institut Polytechnique de Paris. Her research interests lie in public economics and taxation, with a particular focus on tax avoidance by multinational corporations.
Carlos Oliveira
Research Assistant
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illicit financial activities…
A Modern Excess Profit Tax
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A Modern Excess Profit Tax
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Miroslav Palansky
Research Fellow
Miroslav Palanský est responsable de la recherche au sein du Tax Justice Network et professeur adjoint d’économie au sein du groupe CORPTAX de l’université Charles de Prague. Par ses recherches, il entend contribuer à la lutte contre la corruption, l’abus fiscal et le secret financier. Il est titulaire d’un doctorat en économie de l’Université Charles et d’une maîtrise en économétrie de l’Université d’Aix-Marseille.
Francesco Pappadà
Research Fellow
Francesco Pappadà is an Invited Professor at the Paris School of Economics (on leave from Banque de France) since October 2019. He has previously been a Senior Research Economist at Banque de France, and held post-doctoral and visiting positions at HEC Lausanne, University of California Berkeley and Einaudi Institute for Economics and Finance. His research interests are in macroeconomics and international macroeconomics. He received his Ph.D. in Economics from the Paris School of Economics in September 2011.
Mathieu Parenti
Senior Researcher
Mathieu Parenti is a Professor at the Paris School of Economics, a Research Fellow at the European Center for Advanced Research in Economics and Statistics (ECARES), a Research Fellow at the Center for Economic Policy Research (CEPR) and CESifo. He has received his PhD from the Paris School of Economics (Université Paris 1) in 2012. He is Associate Editor at the Economic Journal. His fields of research are International Trade and International Corporate Taxation. He has published in leading journals such as Econometrica, Review of Economics and Statistics, Journal of International Economics, and Journal of Economic Theory. His recent papers focus on trade agreements as well as tax optimization strategies by multinational firms.
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Profit Shifting and International Tax Reforms
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This paper investigates the influence of corporate tax avoidance (CTA) on firm-level sales, and its aggregate implications.
Quentin Parrinello is a Policy Director at the EU Tax Observatory. He is responsible for promoting the work of the Observatory with policymakers, the media, and other stakeholders as well as building policy recommendations. Quentin has extensive experience working on tax policy campaigns. In 2020, he was appointed among the 35 leaders of the future on taxation by TaxCoop.
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The Long Road to Pillar One Implementation: Impact of Global…
This note examines the impact of the recent introduction of minimum thresholds for the global implementation of the OECD/G20 Pillar…
Who Will Pay the National Contribution on Operating Surplus?
This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal.
Bluebery Planterose
Ph.D. Student
Bluebery Planterose works on a joint research project with Gabriel Zucman and Annette Alstadsæter analyzing the ownership of real estate in a prominent tax haven using leaked data. He holds a dual master’s degree in economics and public policy from the London School of Economics and Sciences Po. At LSE, he wrote his master’s thesis on optimal carbon and wealth taxation, two key policy issues for the 21st century.
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Foreign investment in the Dubai housing market, 2020-2024
This note presents new evidence on the scale of foreign investment in the Dubai residential property market. Using new data…
A Modern Excess Profit Tax
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A Modern Excess Profit Tax
This paper presents a new way to tax excess profits. We propose to tax the rise in the stock market…
Who Owns Offshore Real Estate? Evidence from Dubai
New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.
Dina Pomeranz
Professor of Economics, University of Zurich
Cesar Poux
Visiting PhD Student
Riccardo Norbiato
Postdoctoral Scholar
Riccardo Norbiato is a postdoctoral scholar at the Paris School of Economics and the EU Tax Observatory. He holds a PhD from CREST-École Polytechnique, where he developed his research on international trade and environmental economics.
Gaspard Richard
Research Assistant
Emmanuel Saez
Professor of Economics, University of California at Berkeley
Carlos Salgado is a Research Assistant at the EU Tax Observatory. He holds a Master’s degree in Development Economics from Université Paris 1 Panthéon-Sorbonne. Carlos previously worked as a Consultant for the United Nations Development Programme (UNDP) in Honduras and as a Research Assistant for the CNRS at the Paris School of Economics. He is mainly interested in political economy and development.
Florian Scheuer
Research Fellow
Florian Scheuer is the UBS Professor of Economics of Institutions at the University of Zurich and Vice Chairman of the Department of Economics. He was previously Assistant Professor of Economics at Stanford University, a Visiting Professor at Harvard University and UC Berkeley, and a National Fellow at the Hoover Institution. He holds a Ph.D. in Economics from MIT.
Professor Scheuer’s research connects the fields of public finance, economic theory, macroeconomics, and political economy. In particular, he has studied how rising inequality affects various aspects of optimal tax policy and vice versa. His work has been published in the American Economic Review, the Journal of Political Economy, the Quarterly Journal of Economics, and the Review of Economic Studies, among other journals.
Florian Scheuer is a Co-Editor of Theoretical Economics and an Editorial Board Member of the Review of Economic Studies. He is a Co-Director of the Working Group on Macro Public Finance (MPF) at the National Bureau of Economic Research (NBER) in Cambridge, and a Research Fellow of the Centre for Economic Policy Research (CEPR) in London and the Center for Economic Studies/ifo Institute (CESifo) in Munich. He was awarded an ERC Starting Grant for his project “Inequality: Public Policy and Political Economy” in 2017 and the Hermann Heinrich Gossen Prize for the best economist under the age of 45 in German-speaking countries in 2021.
David Seim
Research Fellow
David Seim is a Professor of Economics at the Department of Economics, Stockholm University. He was previously Assistant Professor of Economics at University of Toronto, a Visiting Professor at Brown University and at UC Berkeley. He holds a Ph.D. in Economics from the Institute for International Economic Studies, Stockholm University.
Seim’s research spans the fields of public finance, labor economics, and political economy. In particular, he has studied the determinants of inequality. His work has been published in the American Economic Review, the Quarterly Journal of Economics, and the Review of Economic Studies, among other journals.
Professor Seim is a co-Editor of the Journal of Public Finance. He is a Research Fellow of the Centre for Economic Policy Research (CEPR) in London, the Center for Economic Studies/ifo Institute (CESifo) and the IZA Institute of Labor Economics.
Laurent Simula
Research Fellow
Laurent Simula is the Chairman of the Department of Economics at ENS de Lyon, where he holds a Full professorship. He is also an Associate Editor of the academic journal International Tax and Public Finance, a senior fellow of the CESifo research network, a member of the scientific council of the Journées de l’économie, an event promoting the diffusion of academic knowledge, and a member of the scientific council of the Alliance Athena.
His main research areas are applied micro and public economics, with a special focus on how to design redistributive policies to fight income and wealth inequalities in a world where rich households and firms can threaten to vote with their feet. His work has been published in academic journals, among which the Quarterly Journal of Economics, the Journal of Econometrics, the American Economic Journal: Economic Policy and the Journal of Public Economics.
Barbara Stage
Research Fellow
Barbara Stage is Assistant Professor of Financial Accounting and Business Taxation at the WHU Otto Beisheim School of Management, Vallendar, Germany. Her empirical research focuses on the impact of taxes on firms and individuals. Currently, she is studying the effectiveness of transparency regimes to combat tax avoidance and aggressive tax planning. A further project deals with the effectiveness of automatic exchange of information agreements in tax matters. She is also interested in the impact of digitalization on corporate tax avoidance and the effect of tax regulations on investment.
Barbara obtained a Bachelor (BA)’s degree in Philosophy & Economics from University of Bayreuth (Germany), and later received a Master of Science (MSc)’s degree in Business Administration from University of Mannheim (Germany). She received a Ph.D. in Taxation from the University of Mannheim (Germany) in 2021.
Leo Tamayo
General Manager
Farid Toubal
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Profit Shifting and International Tax Reforms
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Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications
This paper investigates the influence of corporate tax avoidance (CTA) on firm-level sales, and its aggregate implications.
Vincent Vicard
Research Fellow
Vincent Vicard is the Deputy Director of CEPII and the Head of the international trade scientific programme. He has previously held positions as senior researcher at Banque de France, postdoc at Paris School of Economics and economist at the French Embassy in Poland. His current research focuses on the organisation and taxation of multinational companies, European integration, French competitiveness and the geo-economic dimensions of globalisation. His academic work has been published in leading international journals (Review of Economics and Statistics, Journal of International Economics, European Economic Review, IMF Economic Review). He is also a regular contributor to the French media (Alternatives Economiques, Le Monde, The Conversation, La Croix…)
Gerrit von Zedlitz
Research Assistant
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Benchmarking Country-by-Country Reports
In this paper, we conduct a benchmark analysis focusing on publicly available Country-by-Country Reports to assess the reliability of CbCR…
Public Country-by-Country Reports: A New Dataset
In this note, we introduce the Public CbCRs database, a novel dataset comprising information on the country-level distribution of key…
Gabriel Zucman
Director
Gabriel Zucman is the director of the EU Tax Observatory. He is the author of articles published in peer-reviewed journals such as the Quarterly Journal of Economics, the American Economic Review, the Journal of Public Economics, and of two books. His research focuses on the accumulation, distribution, and taxation of global wealth and has renewed the analysis of the macro-distributional implications of globalization.
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The working paper studies the effects of automatic information exchange on tax compliance by analyzing the universe of information reports…
A blueprint for a coordinated minimum effective taxation standard for…
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Foreign investment in the Dubai housing market, 2020-2024
This note presents new evidence on the scale of foreign investment in the Dubai residential property market. Using new data…
Global Tax Evasion Report 2024
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Global Profit Shifting, 1975 - 2019
This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented…
A Modern Excess Profit Tax
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A Modern Excess Profit Tax
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Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting.…
Who Owns Offshore Real Estate? Evidence from Dubai
New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.
Effective sanctions against oligarchs and the role of a European…
This note provides data on wealth inequality in Russia and advocates for a European Asset Registry. A European Asset Registry…
Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates
In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects…
Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs
In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…
Collecting the Tax Deficit of Multinational Companies: Simulations for the…
The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.
Andreas Økland
Researcher
Andreas Økland is a Postdoctoral at Norwegian University of Life Sciences (NMBU). He is the real estate data coordinator for the EU Tax Observatory project Atlas of the Offshore World (atlas-offshore.world). He is also responsible for administrative data coordinator at Skatteforsk – Centre for Tax Research. He earned his PhD in Economics in 2022 and his research focus on tax evasion and global investment patterns, with recent focus on offshore real estate and cryptocurrency.
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The Mystery of Anonymous Investment in US Real Estate
This note addresses the significant concerns associated with anonymous real estate ownership in the United States, highlighting how a considerable…
Foreign investment in the Dubai housing market, 2020-2024
This note presents new evidence on the scale of foreign investment in the Dubai residential property market. Using new data…
Increasing Cross-Border Ownership of Real Estate: Evidence from Norway
This paper is the first to estimate the full extent of foreign-owned commercial and residential real estate in a country,…
Who Owns Offshore Real Estate? Evidence from Dubai
New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.
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