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.
06.05.2025
The New Face of Corporate Tax Competition
The effective tax rate of multinational companies declined by 2.7 percentage points in the European Union between 2014 and 2022, shows a new EU Tax Observatory analysis of a decade of corporate tax reforms. The decline was exacerbated by tax competition between Member States.
07.05.2025
Proportional Treatment Effects in Staggered Settings: An Approach for Poisson Pseudo-Maximum Likelihood
The paper proposes a counterfactual approach to measure proportional treatment effects for staggered multiplicative difference-in-differences (DiD) models with Poisson Pseudo-Maximum Likelihood (PPML).
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
12.05.2025
Il Sole 24 Ore
Global tax on the ultra-rich, the choice that divides millionaires
The movement to tax the ultra-rich has developed a number of proposals to achieve greater tax fairness. The most important is that of French economist Gabriel Zucman, who aims to create a minimal global tax on the wealth of millionaires and billionaires.
08.05.2025
The Guardian
‘Outdated and unjust’: can we reform global capitalism?
President Trump’s tariffs have plunged the world economy into chaos. But history counsels against despair – and the left should seize on capitalism’s crisis of legitimacy.
06.05.2025
Libération
Europe taxes multinationals' profits less and less
A study by the EU Tax Observatory highlights the decline in the effective tax rate for large corporations and the proliferation of tax exemptions available to them.
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.
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.
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.
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