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
25.06.2024
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
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.
07.05.2025
The paper proposes a counterfactual approach to measure proportional treatment effects for staggered multiplicative difference-in-differences (DiD) models with Poisson Pseudo-Maximum Likelihood (PPML).
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...
20.01.2025
Unlike tariffs, a new form of protectionism could target climate-wrecking, untaxed corporations and their billionaire owners.
17.10.2024
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.
13.05.2025
Speaking at an EU Tax Observatory event in Brussels, Reinhard Biebel, the head of unit for direct tax policy and cooperation in the European Commission, said he disagrees with those calling for the repeal of the law, known as DAC6.
13.05.2025
Hoekstra said the EU is keen to engage with the US in seeking a solution to an EU law that could tax US companies if they’re found to be paying less than a 15% effective corporate rate. He was speaking Tuesday at an EU Tax Observatory event in Brussels.
12.05.2025
The movement to tax the ultra-rich has developed a number of proposals to achieve greater tax fairness. The most important is that of French economist Gabriel Zucman, who aims to create a minimal global tax on the wealth of millionaires and billionaires.
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.
Barcelona 03.06.2025
The Workshop on the Economics of Taxation, held at the University of Barcelona on 3-4 June 2025, will feature leading economists discussing topics in public economics, including corporate taxation, offshore wealth, wealth and inheritance taxation, taxes and inequality, and tax incidence.
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.
Brussels 13.05.2025
The EU Tax Observatory invites the submission of research papers from PhD students or postdoctoral scholars for its annual Young Researcher Award.
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