Mission 1
To conduct and disseminate cutting-edge innovative research on taxation, with a focus on tax evasion and fraud, and potential solutions to these problems.
About us
The EU Tax Observatory is an independent research laboratory hosted at the Paris School of Economics. It 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.
Missions
The EU Tax Observatory aims to contribute to the development of knowledge and the emergence of new concrete proposals to address the tax and inequality challenges of the 21st century.
Mission 2
To promote a democratic, inclusive, and pluralistic debate on the future of taxation by fostering dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.
Mission 3
To provide access to knowledge on taxation by making available to the general public a repository of data and analysis on our study topics, as well as interactive tools that allow them to easily understand and exploit them.
Annual Reports
Annual Report 2021/2022
Meet our team
João Pereira dos Santos
Kristina Strohmaier
Juliana Londoño-Vélez
Giulia Aliprandi
Researcher
Miguel Almunia
Research Fellow
Annette Alstadsæter
Program Director Norad
Stefan Bach
Research Fellow
Pierre Bachas
Senior Economist
Sofía Balladares
Research Assistant
Mona Barake
Research Fellow
Charlotte Bartels
Research Fellow
Enea Baselgia
Research Fellow
Dominik Bernhofer
Research Fellow
Katarzyna Bilicka
Jeanne Bomare
PhD candidate
Kane Borders
Junior Researcher
Vincent Bouvatier
Research Fellow
Anne Brockmeyer
Julie Brun Bjørkheim
Thijs Busschots
Research Assistant
Gunther Capelle Blancard
Research Fellow
Elisa Casi-Eberhard
Research Fellow
Lucas Chancel
Senior Advisor
Paul-Emmanuel Chouc
Research Assistant
Matt Collin
Senior Economist
Rasmus Corlin Christensen
Research Fellow
Ronald B. Davies
Lauren Debussy
Administrative Assistant
Anne-Laure Delatte
Research Fellow
Roel Dom
Evgeniya Dubinina
Visiting PhD
Jules Ducept
Research Assistant
Joachim Englisch
Research Fellow
Tommaso Faccio
Research Fellow
Souleymane Faye
Research Assistant
Hjalte Fejerskov Boas
Visiting PhD
Alessandro Ferrari
Eloi Flamant
Research Assistant
Manon François
Researcher
Francisco Gabriel
Data Scientist
Carlo Garbarino
Research Fellow
Bertrand Garbinti
Research Fellow
Javier Garcia-Bernardo
Pietro Geuna
Research Assistant
Idann Gidron
Atlas Data Coordinator
Sarah Godar
Researcher
Jonathan Goupille-Lebret
Research Fellow
Laure Heidmann
Visiting PhD Candidate
Inga Chilashvili
Communications Officer
Friederike Jaich
Communications Officer
Petr Jansky
Associate Professor of Economics, Charles University
Maximo Jaramilo
Research Fellow
Niels Johannesen
Co-director
Michael Keen
Deputy Director of the Fiscal Affairs Department, International Monetary Fund
Evangelos Koumanakos
Claus Thustrup Kreiner
Sébastien Laffitte
Senior Researcher
Camille Landais
Professor of Economics, London School of Economics
Lauge Larsen
Ph.D. Student
Ségal Le Guern Herry
Elvin Le Pouhaër
Ph.D. Student
Margarita Lopez Forero
Banque de France, Université Paris-Saclay - Univ Evry, EPEE
Samira Marti
Julien Martin
Clara Martinez-Toledano
Research Fellow
Isabel Z. Martínez
Alice Mazzacurati
Research Assistant
Benjamin Michallet
Paris School of Economics
Anne Michel
Journalist, Le Monde
Jakob Miethe
Research Fellow
Karan Mishra
Research Assistant
Xabier Moriana
Research Assistant
Mathilde Muñoz
Research Fellow
Theresa Neef
Researcher
Panayiotis Nicolaides
Research Director
Delphine Nougayrède
Lawyer, Lecturer at Columbia Law School (2015-2021)
Martijn Nouwen
Research Fellow
Carlos Oliveira
Research Assistant
Miroslav Palansky
Research Fellow
Francesco Pappadà
Research Fellow
Mathieu Parenti
Senior Researcher
Quentin Parrinello
Senior Policy Advisor
Thomas Piketty
Bluebery Planterose
Phd candidate
Dina Pomeranz
Professor of Economics, University of Zurich
Steffen Redeker
Research Assistant
Gaspard Richard
Olivia Ronsain
Communications & Outreach Director
Emmanuel Saez
Professor of Economics, University of California at Berkeley
Florian Scheuer
Research Fellow
Johannes Scheuerer
David Seim
Research Fellow
Camille Semelet
Laurent Simula
Research Fellow
Barbara Stage
Research Fellow
Katia Toledo Ruiz
Dario Tortarolo
Farid Toubal
Vincent Vicard
Research Fellow
Ludvig Wier
Gerrit von Zedlitz
Gabriel Zucman
Director
Andreas Økland
João Pereira dos Santos
Kristina Strohmaier
Giulia Aliprandi
Researcher
Giulia Aliprandi is a post-doctoral researcher at the EU Tax Observatory. Previously, Giulia worked as an economist at the OECD in the Business and International Taxes unit, with a leading role in the publication and development of Country-by-Country Report statistics. She holds a PhD from the Paris School of Economics where she developed her research on tax evasion and tax avoidance.
Related articles
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,…
Advancing Corporate Tax Transparency
This report examines the current landscape of corporate tax transparency and evaluates how emerging transparency measures could shape future developments…
Mapping the global geography of shell companies
This note examines the global prevalence and distribution of shell companies, which are often used for
illicit financial activities…
illicit financial activities…
Benchmarking Country-by-Country Reports
In this paper, we conduct a benchmark analysis focusing on publicly available Country-by-Country Reports to assess the reliability of CbCR…
Public Country-by-Country Reports: A New Dataset
In this note, we introduce the Public CbCRs database, a novel dataset comprising information on the country-level distribution of key…
Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure
Country-by-Country Reporting is a key data source for understanding the activities of multinational firms. This note explores public Country-by-Country Reports…
The Long Way to Tax Transparency: Lessons from the Early…
In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).
Have European Banks Left Tax Havens? Evidence from Country-by-Country Data
The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…
Miguel Almunia
Research Fellow
Miguel Almunia is an Associate Professor of Economics at CUNEF Universidad. Previously, he worked at the University of Warwick. He completed his PhD in Economics at the University of California, Berkeley in 2013. He is a Research Affiliate/Fellow at CAGE, CEPR, IFS, IGC and Oxford CBT, and Invited Researcher at J-PAL Europe.
He is an applied microeconomist and his main field of research is empirical public finance. The broad question guiding his research agenda is how economic agents — households and firms — respond to government policies, namely taxes and regulations.
Annette Alstadsæter
Program Director Norad
Annette Alstadsæter is Professor at School of Economics and Business, Norwegian University of Life Sciences, and head of SKATTEFORSK – Center for Tax Research. Her research is on tax evasion, tax avoidance, and inequality, and she has published in top academic journals in addition to being highly involved in the public debate and policy work. She is columnist in DN and member of both the Norwegian and Swedish Fiscal Policy Councils.
Related articles
Foreign investment in the Dubai housing market, 2020-2024
This note presents new evidence on the scale of foreign investment in the Dubai residential property market. Using new data…
Global Tax Evasion Report 2024
An unprecedented research collaboration investigating the successes and failures of the fight against tax evasion over the last decade, building…
Increasing Cross-Border Ownership of Real Estate: Evidence from Norway
This paper is the first to estimate the full extent of foreign-owned commercial and residential real estate in a country,…
Pennies from Haven: Wages and Profit Shifting
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity…
Who Owns Offshore Real Estate? Evidence from Dubai
New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.
Stefan Bach
Research Fellow
Stefan Bach is research associate at the Public Finance Department at DIW Berlin and lecturer at Potsdam University. He holds a Ph.D. from the University of Cologne and wrote his professorial dissertation thesis on the distribution of tax burdens and tax reform policy in Germany. His research work is focused on empirical public finance, especially taxation, social security, microsimulation, distribution of income and wealth. He managed numerous studies on taxation and public finance issues and is engaged in policy advice by regular expert statements, presentations, and media appearances. In recent years, he made studies on the distribution of the tax burden, wealth taxation, tax reform, pension reform, and environmental taxation.
Pierre Bachas
Senior Economist
Sofía Balladares
Research Assistant
Mona Barake
Research Fellow
Mona Barake is a post-doctoral researcher at the EU Tax Observatory and plays a leading role in exploiting the country–by-country data that are becoming available for a growing number of sectors and countries globally. She has just completed her PhD at the university of Paris I. Her research is devoted to tax havens and tax avoidance. In her thesis, Mona has conducted pioneering work using newly available data on the country–by-country accounts of European banks to estimate how much profits these banks shift to tax havens.
Related articles
The Long Road to Pillar One Implementation: Impact of Global…
This note examines the impact of the recent introduction of minimum thresholds for the global implementation of the OECD/G20 Pillar…
Digital Service Taxes
Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…
Tax Revenue from Pillar One Amount A: Country-by-Country Estimates
This paper presents simulations of the tax revenue arising from the Pillar One Amount A proposal of the G20/OECD Inclusive…
Tax Planning by European Banks
This paper explores profit shifting behaviour by European banks through a newly available data source. Financial institutions as of 2014…
Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates
In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects…
Have European Banks Left Tax Havens? Evidence from Country-by-Country Data
The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…
Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs
In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…
Collecting the Tax Deficit of Multinational Companies: Simulations for the…
The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.
Charlotte Bartels
Research Fellow
Charlotte Bartels is a Research Associate at the German Institute for Economic Research (DIW). She received her Ph.D. in economics (summa cum laude) for her thesis „Insurance and Redistribution in the German welfare state“ from the Freie Universitaet Berlin. In 2020, she was Visiting Associate Professor at City University New York (CUNY). For the academic year 2021/2022, she is Kennedy fellow at the Center for European Studies at Harvard University. She is also a Research Affiliate at the Uppsala Center for Fiscal Studies (UCFS).
Her research interests lie in the fields of empirical public and labor economics. She is particularly concerned with the distribution of income and wealth both current and in historical perspective and the redistributive and stabilizing impact of tax-benefit systems and their effect on labor market behavior.
Enea Baselgia
Research Fellow
Enea Baselgia is a PhD candidate in economics at the University of St. Gallen. He works and teaches at the Chair of Prof. Föllmi at the Swiss Institute for International Economics and Applied Economic Research. He is a Research Fellow of the World Inequality Database (WID.world) and a research fellow at the EU Tax Observatory at the Paris School of Economics. His research interests include the distribution of income and wealth, public economics, and in particular the study of how people respond to taxes.
Related articles
The Compliance Effects of the Automatic Exchange of Information: Evidence…
This paper studies how the introduction of multilateral automatic exchange of information (AEOI) in 2017 affects tax compliance.
Digital Service Taxes
Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…
Behavioral Responses to Special Tax Regimes for the Super -…
We collect, digitize, and supplement Swiss rich lists published in the “BILANZ” business magazine since 1989, to gain new insights…
Dominik Bernhofer
Research Fellow
Dominik Bernhofer is an economist working on tax policy and public finances. He received his education from the Vienna University of Economics and Business Administration. Between 2014 and 2017 he worked as a tax policy advisor to the Austrian government, where he contributed to several changes to the tax code, including the end of the Austrian bank secrecy for tax purposes and a nationwide “cash register and receipt issuing”-obligation. Before that he was economist at the Austrian national bank, working on European macroeconomics. Since 2018 he is the head of the tax department at Arbeiterkammer, a trade union think-tank based in Vienna.
Jeanne Bomare
PhD candidate
Jeanne Bomare is a PhD candidate at the Paris School of Economics. Her research focuses on international taxation, tax havens and public policy. She is particularly interested in evaluating the impact of tax policies on individual and corporate tax compliance. Jeanne was a visiting scholar at the London School of Economics in 2021-2022, and at UC Berkeley in 2023.
Kane Borders
Junior Researcher
Kane Borders is a junior researcher at the EU Tax Observatory. Kane has previously worked as a research assistant with the World Bank and other research teams. He has a master’s degrees from both the Toulouse School of Economics and Sciences Po Bordeaux.
Related articles
Advancing Corporate Tax Transparency
This report examines the current landscape of corporate tax transparency and evaluates how emerging transparency measures could shape future developments…
Who Will Pay the National Contribution on Operating Surplus?
This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal.
Digital Service Taxes
Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…
Public Country-by-Country Reports: A New Dataset
In this note, we introduce the Public CbCRs database, a novel dataset comprising information on the country-level distribution of key…
Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure
Country-by-Country Reporting is a key data source for understanding the activities of multinational firms. This note explores public Country-by-Country Reports…
Vincent Bouvatier
Research Fellow
Thijs Busschots
Research Assistant
Thijs Busschots is a research assistant at the EU Tax Observatory. Previously, he worked as an editor at ESB, the Dutch professional journal for economists. Thijs holds a master’s degree in Finance and Investments and a master’s degree in Policy Economic from the Erasmus University Rotterdam. His master’s thesis studies the behavioural response to wealth taxes in the Netherlands.
Gunther Capelle Blancard
Research Fellow
Gunther Capelle-Blancard is Professor at the University of Paris 1 Panthéon-Sorbonne. Previously, he was deputy dean of the Sorbonne School of Economics, scientific advisor to the French Council of Economic Analysis (an independent, non-partisan advisory body), deputy director of CEPII (a research center in international economics), and member of the scientific council of the Autorité des Marchés Financiers.
His research interests include financial markets, financial regulation, financial transaction taxation, tax havens, ethics, and corporate social responsibility. His research has been published in international peer-reviewed journals including The Review of Finance, The Journal of Banking & Finance, The Journal of Business Ethics, or The Journal of Environmental Economics and Management.
Elisa Casi-Eberhard
Research Fellow
Elisa Casi-Eberhard is an Assistant Professor at the Norwegian School of Economics (NHH). She received her PhD from the University of Mannheim in 2020 and she has been visiting scholar at the Questrom School of Business (Boston University) in 2019. Her research focuses on the determinants and consequences of corporate disclosure and how tax policies affect individual and corporate tax compliance.
Related articles
Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates
In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects…
Have European Banks Left Tax Havens? Evidence from Country-by-Country Data
The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…
Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs
In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…
Collecting the Tax Deficit of Multinational Companies: Simulations for the…
The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.
Matt Collin
Senior Economist
Matt Collin is a Senior Researcher at the EU Tax Observatory, where he conducts empirical research on illicit financial flows (cross-border tax evasion, money-laundering, and related activity). He was previously an Economist in the World Bank’s Global Tax Team, a Rubenstein Fellow at the Brookings Institution, and a Research Fellow at the Center for Global Development. He earned his DPhil (PhD) in Economics at the University of Oxford in 2013. His published work includes publications in the Journal of Development Economics and Economic Development and Cultural Change.
Related articles
The Mystery of Anonymous Investment in US Real Estate
This note addresses the significant concerns associated with anonymous real estate ownership in the United States, highlighting how a considerable…
Foreign investment in the Dubai housing market, 2020-2024
This note presents new evidence on the scale of foreign investment in the Dubai residential property market. Using new data…
Rasmus Corlin Christensen
Research Fellow
Rasmus Corlin Christensen is a political economist and postdoc at Copenhagen Business School. He studies the political economy of international taxation and accounting, of expertise and professionals, and the interplay between them. He is currently involved in a four-year grant, “Time Mirror”, studying tax and financial infrastructures for the green transition.
Lauren Debussy
Administrative Assistant
Lauren Debussy is the EU Tax Observatory’s Administrative Assistant. She is in charge of ensuring that everything runs as smoothly as possible in our day-to-day operations. Lauren has more than 10 years of experience in education and support roles in the United States, Japan, and France.
Anne-Laure Delatte
Research Fellow
Anne-Laure Delatte is a CNRS Tenured Researcher in the Econ Department of Paris Dauphine University and a CEPR Research Affiliate. She is the chair of the Financial Markets Commission of the CNIS, an independent body bringing together producers and users of the French public Statistics. She has been a member of Conseil d’Analyse Economique (Council of Economic Analysis), an independent advisory body reporting to the French Prime Minister from 2017 to 2019. Her research aims to document the evolution of contemporary international finance and the ways in which it interacts with the public sphere (central banks and governments).
Evgeniya Dubinina
Visiting PhD
Evgeniya is a PhD candidate and researcher at the Institute of Economic Studies, Faculty of Social Sciences, Charles University (IES FSV UK) in Prague, Czech Republic. Her focus is on taxation, international corporate tax avoidance, and public, international and development economics.
Jules Ducept
Research Assistant
Jules Ducept is a research assistant at the EU Tax Observatory. Jules is also a graduate student in economics at the Ecole Normale Supérieure Paris-Saclay and at the University of Paris-Saclay. He is also a member of the research team at the Center for Economics at Paris-Saclay (CEPS). He will do a predoc year at UC Berkeley in 2023, under the supervision of Assistant Prof Mathilde Muñoz.
Joachim Englisch
Research Fellow
Dr Englisch holds a chair for tax law and public law at Münster University. Currently, his main research activities are devoted to International and European tax law and policy, covering both, direct and indirect taxation. Dr Englisch has frequently advised international organisations, the EU Commission, national governments, NGOs and other stakeholders in taxation matters. He has also been a visiting professor at several European and overseas universities.
Tommaso Faccio
Research Fellow
Souleymane Faye is a Research Assistant at the EU Tax Observatory as part of a gap year in his studies. He holds a BA in Economics and Finance from Aix Marseille School of Economics, and is a master’s student in economics at Paris Dauphine-PSL. Souleymane previously worked as a Research Assistant for Prof. Bertrand Garbinti at CREST (École Polytechnique de Paris and ENSAE), and for Prof. Élise Huillery at LIEPP (Sciences Po).
Eloi Flamant is working on a key mission of the Observatory: tracking the special tax schemes that exist in EU member states and that fuel tax competition (such as reduced rates for wealthy individuals, athletes, retirees, etc) as well as corporate tax competition. He is a master student at the Paris School of Economics and Ecole normale supérieure, with a passion for public economics and economic history.
Manon François
Researcher
Manon Francois is a researcher at the EU Tax Observatory and a PhD student at the Paris School of Economics. Her work focuses on corporate tax avoidance, investigating channels through which firms avoid taxes and potential tax reforms.
Related articles
Tax Avoidance and the Complexity of Multinational Enterprises
Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?
A Modern Excess Profit Tax
This note presents a new way to tax excess profits. We propose to tax the rise in the stock market…
A Modern Excess Profit Tax
This paper presents a new way to tax excess profits. We propose to tax the rise in the stock market…
Francisco Gabriel
Data Scientist
Carlo Garbarino
Research Fellow
Combined program Ph.D. (Law), University of Genoa, Italy and Visiting Scholar, Yale Law School, 1987-1989 under a Rotary Foundation Scholarship, LL.M., University of Michigan Law School, 1986. Carlo Garbarino is Professor of Law, Bocconi University Milan. Senior Emily Noel Fellow, NYU Law School, 2016-17; Hauser Global Visiting Faculty, NYU Law School, 2013-14. He has been Grotius Research Scholar, University of Michigan, Senior Fellow of the Melbourne Law School, and Visiting Professor at the University of Michigan Law School, Levin College of Law of the University of Florida, Faculdade de Direito Universidade de São Paulo, Sorbonne Université. He teaches regularly at the Master of tax law, Wirtschaftsuniversität Wien.
Bertrand Garbinti
Research Fellow
Bertrand Garbinti is an Assistant Professor at CREST-ENSAE-Institut Polytechnique Paris. He holds his PhD from the Paris School of Economics, and his Accreditation to supervise research (HDR) from the Aix-Marseille School of Economics. His research focuses on Public Economics, Economics of Inequality, and Economics of the Family.
Pietro Geuna
Research Assistant
Idann Gidron is the data coordinator for Atlas of the Offshore World project at the EU Tax Observatory. He has previously worked at the OECD in the Business and International Tax unit, where he was responsible for the calculation of forward-looking corporate effective tax rates, among other projects. Idann holds a master’s degree in policy economics from Erasmus University Rotterdam. His master’s thesis develops a new tax policy indicator that captures the joint impact of corporate and environmental taxes on business investment incentives.
Sarah Godar is a post-doctoral researcher at the EU Tax Observatory, based at the DIW Berlin. Her research focuses on international tax avoidance, tax competition and offshore financial wealth. She is part of the team behind the Atlas of the Offshore World in her role as data coordinator of the offshore financial wealth dataset. She holds a Ph.D. from the Institute of Economic Studies, Charles University in Prague.
Related articles
Global Tax Evasion Report 2024
An unprecedented research collaboration investigating the successes and failures of the fight against tax evasion over the last decade, building…
The Long Way to Tax Transparency: Lessons from the Early…
In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).
New Forms of Tax Competition: An Empirical Investigation
This report provides an empirical analysis of tax competition between individuals and companies in the European Union, by ranking the…
Jonathan Goupille-Lebret
Research Fellow
Jonathan Goupille-Lebret is a CNRS Research Associate Professor at ENS de Lyon. He holds a Ph.D. in Economics from Paris School of Economics. His research focuses on the long-term evolution of income and wealth inequality as well as the impact of taxation on economic behaviors.
Laure Heidmann
Visiting PhD Candidate
Inga Chilashvili
Communications Officer
Inga Chilashvili joined the EU Tax Observatory as a Communications Officer in February 2024. She is responsible for organizing public events, managing social media, and creating content. Inga has eight years of experience in the communications field, having worked for the EIF Secretariat at the World Trade Organization, the Border Police of Georgia, and the National Defence Academy of the Ministry of Defence of Georgia. She holds an advanced MA in European Interdisciplinary Studies from the College of Europe and an MSc in Marketing Communications and Public Relations from the University of Chester.
Friederike Jaich is the Observatory’s Communications Officer. She is organizing our public events and is responsible for the overall communication tasks. She has a master’s degree in Cognition and Communication from the University of Copenhagen. Friederike previously worked in the area of intercultural exchange in the Philippines and as a freelance writer for the NGO Freemuse in Denmark.
Petr Jansky
Associate Professor of Economics, Charles University
Related articles
Fiscal Consequences of Corporate Tax Avoidance
This paper studies the consequences of multinational tax avoidance on the structure of government tax revenues.
The Long Way to Tax Transparency: Lessons from the Early…
In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).
Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting.…
Maximo Jaramilo
Research Fellow
Michael Keen
Deputy Director of the Fiscal Affairs Department, International Monetary Fund
Sébastien Laffitte
Senior Researcher
Sebastien Laffitee’s research is mainly focused on international taxation issues and is between international economics and public finance. More precisely, he studies firm’s tax avoidance and tax havens. His main questions of interest are: how does the existence of tax havens impact multinational firms’ behavior? Is the current international taxation system efficient? How should it be reformed to maximize tax revenues or minimize aggressive tax planning? What are the origins and determinants of tax havens?
Related articles
The Market for Tax Havens
This paper investigates the determinants and consequences of the development of tax havens using a novel database that tracks the…
Profit Shifting Frictions and the Geography of Multinational Activity
We develop a quantitative general equilibrium model of multinational activity embedding corporate taxation and profit shifting. In addition to trade…
Camille Landais
Professor of Economics, London School of Economics
Elvin Le Pouhaër
Ph.D. Student
Related articles
The Long Road to Pillar One Implementation: Impact of Global…
This note examines the impact of the recent introduction of minimum thresholds for the global implementation of the OECD/G20 Pillar…
Tax Revenue from Pillar One Amount A: Country-by-Country Estimates
This paper presents simulations of the tax revenue arising from the Pillar One Amount A proposal of the G20/OECD Inclusive…
Isabel Z. Martínez
Related articles
Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence…
Like in many other countries, wealth inequality has increased in Switzerland over the last fifty years. By providing new evidence…
Behavioral Responses to Special Tax Regimes for the Super -…
We collect, digitize, and supplement Swiss rich lists published in the “BILANZ” business magazine since 1989, to gain new insights…
