Un projet de norme coordonnée d'imposition minimale effective pour les particuliers très riches
Les systèmes fiscaux actuels ne parviennent pas à taxer efficacement les particuliers très fortunés. Ce rapport présente une proposition visant à résoudre ce problème par le biais de la coopération internationale.
Notre mission
Notre mission
Le EU Tax Observatory mène des recherches innovantes sur la fiscalité, contribue à un débat démocratique et inclusif sur l'avenir de la fiscalité, et favorise le dialogue entre la communauté scientifique, la société civile et les décideurs politiques dans l'Union européenne et dans le monde.
Taux légal moyen de l'impôt sur les sociétés au sein de l'Union européenne
Le taux moyen de l'impôt sur les sociétés au sein de l'Union européenne a été réduit de plus de moitié depuis 1970, selon les statistiques compilées par l'OCDE et la Commission européenne.
Publications récentes
23.01.2025
Un projet de norme coordonnée d'imposition minimale effective pour les particuliers très riches
Les systèmes fiscaux actuels ne parviennent pas à taxer efficacement les particuliers très fortunés. Ce rapport présente une proposition visant à résoudre ce problème par le biais de la coopération internationale.
23.01.2025
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.
23.01.2025
Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise
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.
News
20.01.2025
The Guardian
Trump threatens a global trade war. Europe must unleash a radical alternative
Unlike tariffs, a new form of protectionism could target climate-wrecking, untaxed corporations and their billionaire owners.
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.
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.
Presse
22.01.2025
Irish Times
Billionaires pay very little tax - why?
However important work by Zucman, an economics professor, and the EU Tax Observatory, a research institute based in Paris, casts significant light on the low levels of income tax paid by the very wealthiest.
21.01.2025
Express
The beautiful European countries luring Brits from stifling tax rates - including Italy
Amid rising scrutiny over tax regimes in Europe, a report by the EU Tax Observatory has revealed a growing trend of preferential systems targeting wealthy foreigners.
21.01.2025
Ugebrev
35 large Danish companies ordered to increase tax transparency, must disclose far more tax havens than EU rules
The Australian government recently passed a law that significantly increases tax reporting requirements for multinationals operating in Australia - around 900 US companies are expected to be covered by the law, which also affects 35 Danish companies.
Nos outils
Pour élargir l'accès aux connaissances, le EU Tax Observatory propose des outils interactifs sur nos sujets d'étude.
Ils vous aideront à mieux comprendre le contenu de nos publications et les conséquences des réformes fiscales actuelles et potentielles.
Découvrez nos événements
Ecole d'économie de Paris, Paris School of Economics 05.06.2024
PSE-CEPR Policy Forum 2024
The PSE-CEPR Policy Forum 2024 will be devoted to discussing emerging issues among leading researchers and policymakers, reaching a large audience that includes government officials and legislators, the media and the academia.
Ecole d'économie de Paris 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.
Ecole d'économie de Paris 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.