EU Tax Observatory

The EU Tax Observatory is an EU-funded research initiative with the mission of producing high-quality research, developing data resources, and informing policy debate and decision-making on taxation in the European Union.

EU Tax Observatory

The project is jointly implemented through two complementary grants and consortia:

EUTO COMP, focusing on well-functioning and efficient tax systems that support competitiveness, including research on VAT policy and tax tools supporting broader policy priorities such as the clean transition and behavioural taxation. The grant has been awarded to a consortium led by Bruegel.

EUTO GAP, focusing on the tax gap, including tax evasion, tax fraud and crime, tax avoidance, and aggressive tax planning, while promoting fairness through improved tax policy design. The grant has been awarded to a consortium led by the International Tax Observatory (a laboratory of the Paris School of Economics). Under the Fiscalis programme, these two consortia contribute to the EU Tax Observatory’s mission to strengthen independent research and evidence supporting European Union policymaking in the field of taxation.


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