A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
Contemporary tax systems fail to tax ultra-high-net-worth individuals effectively. This report presents a proposal to address this issue through international cooperation.
Our purpose
Our purpose
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.
Average statutory corporate
income tax rate in the European Union
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
Recent publications
25.06.2024
A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
18.07.2024
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.
10.01.2025
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.
What's new at EUTO
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.
02.09.2024
Taxing the Superrich Is More Possible – and More Necessary – Than Ever
Regardless of nationality, the world’s ultra-rich share two striking similarities: the vast majority are men; and they typically pay much less tax, as a share of their income, than their employees and middle-class workers in general.
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.
EUTO in the media
20.01.2025
Le Monde
Gabriel Zucman, économiste : « Avec le retour de Donald Trump, l’Europe doit s’engager dans un protectionnisme d’interposition »
Pour répondre aux barrières douanières du président élu, le directeur de l’Observatoire européen de la fiscalité propose, dans une tribune au « Monde », une nouvelle organisation de la mondialisation, dans laquelle l’accès au marché européen serait conditionné au respect de normes fiscales et climat
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.
16.12.2024
Valori
All the data from the Atlas that "discovers" offshore wealth
Let's take profit shifting: in 2021 it reached 913 billion dollars. It is estimated that in the period 2016-2021 (with a drop in 2020 promptly absorbed in 2021) the phenomenon was the cause of tax revenue losses worldwide of between 200-250 billion dollars per year.
Our Tools
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.
Our events
Brussels 13.05.2025
Competition or Cooperation? EU Tax Policies for Tomorrow
An annual flagship event of the EU Tax Observatory, bringing together academics and leading policymakers.
Paris School of Economics 08.04.2025
Taxing Billionaires
Taxing Billionaires: A Two-Day International Conference, bringing together researchers, legal scholars, and policymakers to discuss global tax rates for the super-rich.
Barcelona 03.06.2025
Workshop on the Economics of Taxation
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.
Join Us
Please contact us for further information.
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