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.
26.03.2025
Aligning Competitiveness and Sustainability: How Border Adjustments Can Strengthen the EU’s Agricultural Policy
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
15.04.2025
Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022.
What's new at EUTO
10.04.2025
Joint Press Release: Conclusion of the International Conference on Taxing Billionaires
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
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.
EUTO in the media
14.04.2025
El País
Trump's fiscal gamble
The challenge of billionaires continuing to dodge taxes was the main conclusion of the international conference held in Paris on 8-9 April.
12.04.2025
La Sexta
EU Tax Observatory expert unveils Trump's ‘soft spot’ and how to exploit it to respond to tariffs
Parrinello argues not to respond with tariffs, but to attack their weakest point: the techno-oligarchs that surround them. ‘You have to design the response in a way that captures the profits, the rents of these people's companies, rather than the prices of what they sell,’ he says.
12.04.2025
Alternatives Economiques
Gabriel Zucman: "Let's have a serious debate about taxing billionaires!"
The world's billionaires are still largely untaxed, paradoxically paying less tax than the majority of other taxpayers. These were the findings of an international conference held in Paris on 8 and 9 April.
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
Room 2-21, Paris School of Economics 30.04.2025
Offshore: Stealth Wealth and the New Colonialism
Join us for the third lecture in our Offshore Talks series with Brooke Harrington, author of Offshore: Stealth Wealth and the New Colonialism.
Hybrid 20.09.2024
2024-25 Lunch Seminar
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
Competition or Cooperation? EU Tax Policies for Tomorrow
An annual flagship event of the EU Tax Observatory, bringing together academics and leading policymakers.
Join Us
Please contact us for further information.
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