A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
Current tax systems are failing to tax 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
29.08.2025
Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups in Brazil, capturing all income and all tax payments.
24.09.2025
Supply Chain Due Diligence: Impacts and Avoidance through Legal Havens
This policy note highlights key results of the Working Paper entitled “No blood in my mobile: regulating foreign suppliers” (2025) by EU Tax Observatory researcher Ninon Moreau-Kastler.
04.12.2025
Shift or Share? Profit Shifting and Workers’ Profit-Sharing
This paper quantifies how profit shifting erodes workers’ earnings by reducing profit-sharing payouts in French multinational firms.
Our news
04.12.2025
Press Release: How profit shifting cuts into employee profit-sharing
Paris, December 4, 2025 - A new study by the European Tax Observatory, based on previously unpublished confidential data, shows that the 314 largest French multinationals shift more than €10 billion in profits out of France each year.
29.08.2025
Press Release: Unprecedented Study Provides New Picture of Inequality and Taxes Paid in Brazil
28 August 2025 - A groundbreaking study led by a group of Brazilian and international economists reveals unprecedented findings reshaping our understanding of Brazil’s inequality and tax system.
16.05.2025
Press Release: EU Tax Observatory Brought Together Leading Policymakers and Experts to Discuss the Future of EU Tax Policies
Paris, 16 May — Earlier this week, the EU Tax Observatory hosted its annual flagship event in Brussels. The event brought together leading voices in European taxation to explore the future of corporate transparency, global tax fairness, and the role of enforcement in a fast-changing world.
EUTO in the media
28.11.2025
Het Financieele Dagblad
Economist Zucman wants the super-rich to pay much more tax: 'Inequality leads to chaos'
French “stereconomist” Gabriel Zucman (39) is a man with a mission: it is time for the extremely wealthy to start paying serious tax.
15.11.2025
ABC News
Will the rich leave New York City after Mamdani takes office? Experts weigh in
“There is tax-induced mobility. It’s not non-existent but it’s very small,” Quentin Parinello, policy director at the the EU Tax Observatory, told ABC News.
04.11.2025
France 24
Taxation of multinationals: toward a fairer tax framework?
In 2021, the richest countries agreed on a fairer tax system. Within the framework of the OECD, a historic agreement on the taxation of multinationals was reached, but the United States ultimately decided to withdraw from it.
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, 48 Boulevard Jourdan 05.12.2025
Paris Tax Workshop hosted by EU Tax Observatory
Don't miss our joint workshop with the Center for Research in Economics and Statistics (CREST), Sciences Po, HEMA – CY Cergy Paris Université, and the Centre de Recherches en Économie et Droit (CRED).
Paris School of Economics, 48 Boulevard Jourdan 75014 04.06.2026
World Inequality Conference 2026
The World Inequality Lab is organizing the third edition of the World Inequality Conference, to be held at the Paris School of Economics on June 4-5, 2026.
Hybride 01.09.2025
2025-26 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.
Join Us
Please contact us for further information.
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