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.
24.07.2024
Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange
The working paper studies the effects of automatic information exchange on tax compliance by analyzing the universe of information reports sent by foreign banks to Danish authorities, matched to population-wide micro-data on income, wealth, and cross-border bank transfers.
News
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.
25.10.2023
Announcing the Atlas of the Offshore World
The Atlas of the Offshore World is a new effort by the EU Tax Observatory to inform the global debate around international tax evasion and avoidance. It offers up-to-date information about the dynamic of profit shifting by multinational companies and offshore wealth.
EU Tax Observatory in the media
23.05.2024
Taxing the super-rich: at the G20, Gabriel Zucman advocates for international standards for tax justice
In an exclusive interview, French Economist and Brazilian proposal influencer deliberates the crucial role of a 2% billionaire wealth tax in tackling global inequalities, bolstering public services, and cultivating a fairer, sustainable economy.
19.04.2024
O Globo
‘É absurdo que grandes fortunas escapem de tributos’, diz economista que propõe taxar bilionários
Francês Gabriel Zucman quer tributar em 2% riqueza acima de US$ 1 bilhão. Ideia foi levada ao G20 e mira 3 mil pessoas no mundo, com potencial de arrecadação de US$ 250 bilhões por ano.
14.03.2024
Elmostrador
Gabriel Zucman: “Es urgente un impuesto a la riqueza. En juego está la legitimidad democrática”
Gabriel Zucman es considerado uno de los economistas más brillantes de su generación. A los 37 años ya recibió la Medalla John Bates Clark, un premio para economistas menores de 40 años que es considerado un buen predictor de futuros premios Nobel.
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 10.10.2024
The Golden Passport: Global Mobility for Millionaires
Dr Kristin Surak will present her groundbreaking book on the global market for citizenship, where Surak reveals how wealthy individuals can now purchase passports from various countries, gaining increased global mobility and opportunities.
Hybrid 20.09.2024
2024-25 Lunch Seminar at PSE
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.
17.09.2024
Technology-Based Market Power
The Paris School of Economics is pleased to invite you to a lecture by Mordecai Kurz (Stanford University) on the relationship between inequality and technological change.
Join Us
Please contact us for further information.
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