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
29.08.2025
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups in Brazil, capturing all income and all tax payments.
06.05.2025
The effective tax rate of multinational companies declined by 2.7 percentage points in the European Union between 2014 and 2022, shows a new EU Tax Observatory analysis of a decade of corporate tax reforms. The decline was exacerbated by tax competition between Member States.
03.09.2025
This paper finds that the location of cross-border intra-group debt held by multinational banks is shaped by tax considerations, even when regulatory differences are taken into account.
29.08.2025
28 August 2025 - A groundbreaking study led by a group of Brazilian and international economists reveals unprecedented findings reshaping our understanding of Brazil’s inequality and tax system.
16.05.2025
Paris, 16 May — Earlier this week, the EU Tax Observatory hosted its annual flagship event in Brussels. The event brought together leading voices in European taxation to explore the future of corporate transparency, global tax fairness, and the role of enforcement in a fast-changing world.
10.04.2025
The two-day International Conference on Taxing Billionaires, held in Paris, concluded yesterday. The event attracted over 200 participants, including academics, legal experts, policymakers, and representatives from international organizations. The conference focused on the effective taxation of...
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.
Hybride 01.09.2025
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.
Room 2-21, Paris School of Economics 01.09.2024
Join us for an engaging lecture series featuring a dynamic lineup of distinguished speakers who will uncover the hidden forces driving global inequality.
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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