Misión 1
Dirigir y difundir investigaciones avanzadas e innovadoras en materia de fiscalidad, poniendo el foco en la evasión fiscal y el fraude, así como en las posibles soluciones a tales problemas.
Quiénes somos
El EU Tax Observatory es un laboratorio independiente de investigación integrado en la Escuela de Economía de París. Lleva a cabo investigaciones innovadoras en torno a la fiscalidad, contribuye al debate democrático e inclusivo sobre el futuro de la fiscalidad y, además, promueve el diálogo entre la comunidad científica, la sociedad civil y los legisladores en la Unión Europea y en el resto del mundo
Missions
El EU Tax Observatory tiene como objetivo contribuir al desarrollo del conocimiento y favorecer la emergencia de nuevas propuestas concretas que busquen orientar hacia el siglo XXI los retos sobre desigualdad e impuestos.
Misión 2
Fomentar el debate democrático, inclusivo y plural acerca del futuro de la fiscalidad, promoviendo el diálogo entre la comunidad científica, la sociedad civil y los legisladores en la Unión Europea y el resto del mundo.
Misión 3
Proporcionar acceso al conocimiento sobre el sistema fiscal, haciendo disponible para el público general el depósito de datos y análisis sobre nuestros temas de estudio, así como de las herramientas que permitan al público entender y aprovechar fácilmente dichos temas.
Informe anual
Informe anual 2024/2025
Conozca a nuestro equipo
Joana Garcia
Kevin Parra Ramirez
Thiago Scot
Luciana Barcarolo
Celso Campos
Javier Feinmann
Leonardo Moreira
David Szakonyi
Lorenzo Garlanda-Longueville
Mathias Lé
João Pereira dos Santos
Theo Palomo
Doctorando visitante
Susana Peralta
Sarah Clifford
Raquel Miranda
Sónia Cabral
Miroslav Palanský
Petr Janský
Matěj Bajgar
Tijmen Tuinsma
Tomáš Boukal
Davi Bhering
Giulia Aliprandi
Investigadora senior
Miguel Almunia
Investigador
Annette Alstadsæter
Investigadora senior
Anne MICHEL
Miembro del Consejo Consultivo
Mathilde Auburtin
Responsable de eventos y comunicación
Stefan Bach
Investigador
Pierre Bachas
Investigador senior
Sofía Balladares Herbert
Asistente de investigación
Mona Barake
Investigadora
Charlotte Bartels
Investigadora
Enea Baselgia
Becario de investigación
Enea Baselgia
Estudiante de doctorado visitante
Dominik Bernhofer
Investigador
Hjalte Fejerskov Boas
Investigador
Jasper Boll
Asistente de investigación
Jeanne Bomare
Investigadora
Kane Borders
Investigador
Vincent Bouvatier
Investigadora
Thijs Busschots
Asistente de investigación
Camille LANDAIS
Miembro del Consejo Consultivo
Gunther Capelle Blancard
Investigador
Elisa Casi-Eberhard
Investigadora
Lucas Chancel
Asesor principal
Inga Chilashvili
Responsable de comunicación
Alice Chiocchetti
Estudiante de doctorado
Paul-Emmanuel Chouc
Asistente de investigación
Matthew Collin
Investigador senior
Marylou Colombet
Visiting PhD Student
Rasmus Corlin Christensen
Investigador
Teona Cretu
Asistente de investigación
Léo Czajka
Becario
Eva Davoine
Doctorando visitante
Lauren Debussy
Gestor Administrativo
Anne-Laure Delatte
Investigador
Lucas Delbecq
Asistente de investigación
Samuel Delpeuch
Economista sénior
Delphine NOUGAYREDE
Miembro del Consejo Consultivo
Anne-Priscille Desbarres
Directora de Comunicación
Dina POMERANZ
Miembro del Consejo Consultivo
Evgeniya Dubinina
Estudiante de doctorado visitante
Aymeric Ducatez
Asistente de investigación
Jules Ducept
Doctorando visitante
Carmen Durrer de La Sota
Estudiante de doctorado visitante
Emmanuel SAEZ
Miembro del Consejo Consultivo
Joachim Englisch
Investigador
Bluebery Planterose
Investigador
Tommaso Faccio
Investigador
Souleymane Faye
Asistente de investigación
Eloi Flamant
Asistente de investigación
Stéphane Frachot
Asistente de investigacion
Manon François
Investigadora
Francisco Gabriel
Científico de datos
Carl Gaigné
Carlo Garbarino
Investigador
Bertrand Garbinti
Investigador
Javier Garcia-Bernardo
Amory Gethin
Pietro Geuna
Asistente de investigación
Idann Gidron
Coordinador de datos - Atlas
Alexandre Gnaedinger
Asistente de investigación
Sarah Godar
Investigadora
Jonathan Goupille-Lebret
Investigador
Laure Heidmann
Doctorando visitante
Florian M. Hollenbach
Friederike Jaich
Responsable de comunicación
Maximo Jaramilo
Investigador
Joseph Enguehard
Ida Kankaanranta
Doctoranda visitante
Igor Kolesnikov
Sébastien Laffitte
Investigador senior
Dominika Langenmayr
Profesora visitante
Lauge Larsen
Estudiante de doctorado
Ségal Le Guern Herry
Ségal Le Guern Herry
Investigador senior
Elvin Le Pouhaër
Estudiante de doctorado
Wouter Leenders
Doctorando visitante
Rémi Lei
Becario postdoctoral
Léo TAMAYO
Director de Asociaciones
Elsa Leromain
Giacomo Lo Conte
Doctorando visitante
Léonard Mouillet
Asistente de investigacion
Clara Martinez-Toledano
Investigadora
Alice
Asistente de investigación
Michael KEEN
Miembro del Consejo Consultivo
Jakob Miethe
Investigador
Karan Mishra
Investigador junior
Edoardo Montagner
Asistente de investigación
Ninon Moreau-Kastler
Becaria
Xabier Moriana
Asistente de investigación
Carolina Moura
Asistente de investigación
Federico Muscarà
Asistente de investigacion
Mathilde Muñoz
Investigadora
Eva Nappert
Asistente de investigacion
Theresa Neef
Investigadora
Panayiotis Nicolaides
Director de Investigación
Niels JOHANNESEN
Codirector
Riccardo Norbiato
Becario postdoctoral
Martijn Nouwen
Investigador
Agathe Noyer
Asistente de investigación
Carlos Oliveira
Asistente de investigación
Lamia Oualalou
Directora general
Miroslav Palansky
Investigador
Francesco Pappadà
Investigador
Mathieu Parenti
Investigador senior
Quentin Parrinello
Director de Política
Petr JANSKY
Miembro del Consejo Consultivo
Cesar Poux
Doctorando visitante
Steffen Redeker
Asistente de investigación
Gaspard Richard
Asistente de investigación
Olivia Ronsain
Directora de Comunicación
Carlos Salgado
Asistente de investigación
Florian Scheuer
Investigador
David Seim
Investigador
Camille Semelet
Laurent Simula
Investigador
Barbara Stage
Investigadora
Leo Tamayo
Director General
Mikayel Tovmasyan
Doctorando visitante
Vytautas Valuta
Asistente de investigación
Giulia Varaschin
Asesora política
Juan Vergara
Asistente de investigacion
Vincent Vicard
Investigador
Yuliana Calvillo Solis
Responsable de gestión administrativa
Gerrit von Zedlitz
Asistente de investigación
Gabriel Zucman
Director
Andreas Økland
Investigador
Theo Palomo
Doctorando visitante
Giulia Aliprandi
Investigadora senior
Giulia Aliprandi es investigadora sénior en el EU Tax Observatory. Anteriormente, Giulia trabajó como economista en la OCDE, en la unidad de Impuestos Empresariales e Internacionales, donde desempeñó un papel destacado en la publicación y el desarrollo de estadísticas de informes por países. Es doctora por la Paris School of Economics, donde desarrolló su investigación sobre la evasión y la elusión fiscales.
Related articles
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.
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
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 like…
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).
¿Han abandonado los bancos europeos los paraísos fiscales? Datos por…
Los principales bancos europeos contabilizan cada año 20.000 millones de euros (el 14% de sus beneficios totales) en paraísos fiscales.…
Miguel Almunia
Investigador
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
Investigadora senior
Annette Alstadsæter es profesora de la Facultad de Economía y Empresa de la Universidad Noruega de Ciencias de la Vida y directora del SKATTEFORSK, el Centro de Investigación Fiscal. Su investigación se centra en la evasión fiscal, la elusión fiscal y la desigualdad, y ha publicado en las principales revistas académicas, además de participar activamente en el debate público y en la elaboración de políticas. Es columnista en DN y miembro de los Consejos de Política Fiscal de Noruega y Suecia.
Related articles
Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
Safely Opening Pandora’s Box: A Guide for Researchers Working with…
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…
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,…
Centavos de Haven: Salarios y traslado de beneficios
Se ha prestado cada vez más atención al hecho de que algunas empresas multinacionales trasladan sus ingresos a países con…
Stefan Bach
Investigador
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
Investigador senior
Related articles
Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative…
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups…
Effective Tax Rates and Firm Size
This paper provides novel evidence on the relationship between firm size and effective corporate tax rates using full-population administrative tax…
Sofía Balladares Herbert
Asistente de investigación
Mona Barake
Investigadora
Related articles
Enforcing Taxes on Cryptocurrencies
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study…
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…
¿Minimizar el impuesto mínimo? El efecto crítico de los recortes…
132 países acordaron un tipo impositivo mínimo de al menos el 15% sobre los beneficios de sus multinacionales. Sin embargo,…
¿Han abandonado los bancos europeos los paraísos fiscales? Datos por…
Los principales bancos europeos contabilizan cada año 20.000 millones de euros (el 14% de sus beneficios totales) en paraísos fiscales.…
Recaudación del déficit fiscal de las empresas multinacionales: simulaciones para…
La Unión Europea podría aumentar los ingresos del impuesto de sociedades en 170.000 millones de euros con un impuesto mínimo…
Efectos del impuesto mínimo global sobre los ingresos: estimaciones por…
En octubre de 2021, 136 países y jurisdicciones acordaron la rápida aplicación de una importante reforma del sistema tributario internacional…
Charlotte Bartels
Investigadora
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
Estudiante de doctorado visitante
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
Investigador
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.
Hjalte Fejerskov Boas
Investigador
Related articles
Assessing the coverage of the automatic exchange of information under…
Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that…
Enforcing Taxes on Cryptocurrencies
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study…
Taxing Capital in a Globalized World: The Effects of Automatic…
The working paper studies the effects of automatic information exchange on tax compliance by analyzing the universe of information reports…
Jasper Boll
Asistente de investigación
Jasper se incorporó a la EUTO en 2025 como asistente de investigación en el Programa de Riqueza. Tiene un máster por la Paris School of Economics y completó sus estudios de grado en la London School of Economics y Sciences Po. Jasper es originario de Berlín y cursó sus estudios secundarios en el UWC Robert Bosch College.
Jeanne Bomare
Investigadora
Related articles
When Bankers Become Informants: Behavioral Effects of Automatic Exchange of…
Over the past decade, more than 100 jurisdictions have signed AEoI in an effort to fight cross-border tax evasion. This…
Will We Ever Be Able to Track Offshore Wealth? Evidence…
This paper provides evidence of the growing importance of real estate assets in offshore portfolios.
Kane Borders
Investigador
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…
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…
Thijs Busschots
Asistente de investigación
Gunther Capelle Blancard
Investigador
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
Investigadora
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.
Lucas Chancel
Asesor principal
Lucas Chancel es economista especializado en desigualdad y política medioambiental. Su trabajo se centra en la medición de la desigualdad económica, sus interacciones con el desarrollo sostenible y la implementación de políticas sociales y ecológicas.
Lucas es profesor asociado (con plaza fija) en Sciences Po y codirector del World Inequality Lab de la Paris School of Economics (PSE). También es investigador asociado en la PSE y en el Instituto de Desarrollo Sostenible y Relaciones Internacionales, así como asesor sénior en el Observatorio Fiscal Europeo.
Actualmente es profesor visitante en la Harvard Kennedy School.
Lucas obtuvo su doctorado en Economía en la Escuela de Altos Estudios en Ciencias Sociales (EHESS). Tiene un máster en Economía y Políticas Públicas por Sciences Po, la École Polytechnique y la ENSAE, así como un máster en Ciencias en Energía Sostenible por el Imperial College de Londres. También estudió en la London School of Economics y en la Universidad Jawaharlal Nehru de Nueva Delhi.
Su trabajo ha sido objeto de cobertura en Science, Nature, The Guardian, The New York Times, Le Monde, Der Spiegel o El País.
Inga Chilashvili
Responsable de comunicación
Inga Chilashvili se incorporó al Observatorio Fiscal de la UE como responsable de comunicación en febrero de 2024, donde dirige las actividades de comunicación digital y divulgación de la organización. Inga cuenta con más de 10 años de experiencia en comunicaciones, con especialización en divulgación digital y participación de las partes interesadas, habiendo trabajado para la Secretaría del FEI en la Organización Mundial del Comercio, la Policía Fronteriza de Georgia y la Academia Nacional de Defensa del Ministerio de Defensa de Georgia. Tiene un máster avanzado en Estudios Interdisciplinarios Europeos por el Colegio de Europa y un máster en Comunicaciones de Marketing y Relaciones Públicas por la Universidad de Chester.
Alice Chiocchetti
Estudiante de doctorado
Paul-Emmanuel Chouc
Asistente de investigación
Related articles
¿Minimizar el impuesto mínimo? El efecto crítico de los recortes…
132 países acordaron un tipo impositivo mínimo de al menos el 15% sobre los beneficios de sus multinacionales. Sin embargo,…
¿Han abandonado los bancos europeos los paraísos fiscales? Datos por…
Los principales bancos europeos contabilizan cada año 20.000 millones de euros (el 14% de sus beneficios totales) en paraísos fiscales.…
Recaudación del déficit fiscal de las empresas multinacionales: simulaciones para…
La Unión Europea podría aumentar los ingresos del impuesto de sociedades en 170.000 millones de euros con un impuesto mínimo…
Efectos del impuesto mínimo global sobre los ingresos: estimaciones por…
En octubre de 2021, 136 países y jurisdicciones acordaron la rápida aplicación de una importante reforma del sistema tributario internacional…
Matthew Collin
Investigador senior
Matthew Collin es investigador sénior en el EU Tax Observatory, donde lleva a cabo investigaciones empíricas sobre flujos financieros ilícitos (evasión fiscal transfronteriza, blanqueo de capitales y actividades relacionadas). Anteriormente fue economista en el Equipo Fiscal Global del Banco Mundial, becario Rubenstein en la Brookings Institution e investigador en el Centro para el Desarrollo Global. Obtuvo su doctorado en Economía en la Universidad de Oxford en 2013. Entre sus trabajos publicados se incluyen artículos en el Journal of Development Economics y Economic Development and Cultural Change.
Related articles
Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
When Bankers Become Informants: Behavioral Effects of Automatic Exchange of…
Over the past decade, more than 100 jurisdictions have signed AEoI in an effort to fight cross-border tax evasion. This…
Assessing the coverage of the automatic exchange of information under…
Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that…
Safely Opening Pandora’s Box: A Guide for Researchers Working with…
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…
The End of Londongrad? Ownership transparency and Offshore Investment in…
This paper studies the impact of beneficial ownership transparency in the British real estate market.
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
Investigador
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.
Teona Cretu
Asistente de investigación
Teona Cretu works as a research assistant at the EU Tax Observatory. She holds a Master’s degree in Analysis and Policy in Economics from the Paris School of Economics. Previously, she worked as a research assistant at the University of Manchester. Her primary research interests lie in the fields of public economics and international taxation, with a focus on corporate tax evasion and tax avoidance.
Léo Czajka
Becario
Eva Davoine
Doctorando visitante
Lauren Debussy
Gestor Administrativo
Lauren Debussy spent 3 years with the EU Tax Observatory as an Administrative Assistant and then as an Administrative Manager. She now works down the hall as the General Manager of the World Inequality Lab.
Anne-Laure Delatte
Investigador
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).
Lucas Delbecq
Asistente de investigación
Lucas Delbecq works as a researcher in the Environment Department of the EU Tax Observatory mainly on Country-by-country reports (CbCR) and the Extractive Industries Transparency Initiative (EITI) Databases. He holds a Master’s degree in Economics from the Institute of Development Studies of Paris 1 Pantheon-Sorbonne University. Interested in inequality, environment, taxation and poverty, he worked as a research assistant at J-PAL, then in the Socio-Fiscal Policy Evaluation Unit of the Centre for Interdisciplinary Evaluation of Public Policies (LIEPP).
Samuel Delpeuch
Economista sénior
Samuel Delpeuch es investigador sénior en el EU Tax Observatory y asesor científico en el Consejo Francés de Análisis Económico. Su investigación se centra principalmente en cuestiones de fiscalidad internacional y abarca diversos campos, entre ellos el comercio internacional, la macroeconomía internacional, la economía pública y las finanzas públicas. Su trabajo reciente examina el impacto de las empresas multinacionales en la globalización y su relación con los gobiernos y los marcos jurídicos nacionales. Samuel obtuvo su doctorado en Economía por Sciences Po en diciembre de 2023, bajo la supervisión de Thierry Mayer y Philippe Martin. Anteriormente, trabajó durante dos años como economista en el Centro de Política y Administración Tributaria de la OCDE.
Evgeniya Dubinina
Estudiante de doctorado visitante
Aymeric Ducatez
Asistente de investigación
Aymeric Ducatez is a Research Assistant at the EU Tax Observatory. He holds a Master’s Degree in Applied Mathematics and Engineering from CentraleSupélec (Université Paris-Saclay). Prior to this, he worked as a statistician at the Banque de France and the OECD. His primary research interests include fiscal justice and mathematical modelling.
Jules Ducept
Doctorando visitante
Related articles
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,…
Declining Effective Tax Rates of Multinationals: The Hidden Role of…
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax…
Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT
This working paper looks at the responses of corporations in the Greek Islands to an increase in the VAT rate…
Joachim Englisch
Investigador
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.
Bluebery Planterose
Investigador
Bluebery Planterose trabaja en un proyecto de investigación conjunto con Gabriel Zucman y Annette Alstadsæter en el que analizan la propiedad de bienes inmuebles en un importante paraíso fiscal utilizando datos filtrados. Tiene un doble máster en Economía y Políticas Públicas por la London School of Economics y Sciences Po. En la LSE, escribió su tesis de máster sobre la fiscalidad óptima del carbono y la riqueza, dos cuestiones políticas clave para el siglo XXI.
Related articles
Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
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…
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…
Souleymane Faye
Asistente de investigación
Eloi Flamant
Asistente de investigación
Stéphane Frachot
Asistente de investigacion
Stéphane es asistente de investigación en EUTO. Anteriormente trabajó como asistente de investigación en el Institut des Politiques Publiques y como becario en el Tesoro francés. Tiene un máster en Análisis y Política Económica (APE) por la Paris School of Economics y actualmente está llevando a cabo una investigación sobre el mercado inmobiliario internacional.
Manon François
Investigadora
Related articles
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.
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
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
Científico de datos
Carlo Garbarino
Investigador
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
Investigador
Bertrand Garbinti is a 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.
Javier Garcia-Bernardo
Related articles
Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting.…
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.…
Idann Gidron
Coordinador de datos - Atlas
Idann Gidron es asistente de investigación del proyecto Atlas of the Offshore World (Atlas del mundo offshore) del EU Tax Observatory. Anteriormente trabajó en la OCDE, en la unidad de Fiscalidad Empresarial e Internacional, donde se encargó, entre otros proyectos, del cálculo de los tipos impositivos efectivos prospectivos de las empresas. Idann tiene un máster en Economía Política por la Universidad Erasmus de Róterdam. Su tesis de máster desarrolla un nuevo indicador de política fiscal que recoge el impacto conjunto de los impuestos sobre sociedades y medioambientales en los incentivos a la inversión empresarial.
Sarah Godar
Investigadora
Sarah Godar es investigadora posdoctoral en el EU Tax Observatory, con sede en el DIW Berlin. Su investigación se centra en la evasión fiscal internacional, la competencia fiscal y el patrimonio financiero extraterritorial. Forma parte del equipo responsable del Atlas del Mundo Extraterritorial en su función de coordinadora de datos del conjunto de datos sobre patrimonio financiero extraterritorial. Es doctora por el Instituto de Estudios Económicos de la Universidad Carolina de Praga.
Related articles
Global Offshore Wealth, 2001–2023
This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts…
Assessing the coverage of the automatic exchange of information under…
Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that…
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,…
Declining Effective Tax Rates of Multinationals: The Hidden Role of…
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax…
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).
Nuevas formas de competencia fiscal: Una investigación empírica
Este informe ofrece un análisis empírico de la competencia fiscal entre particulares y empresas en la Unión Europea, clasificando los…
Jonathan Goupille-Lebret
Investigador
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
Doctorando visitante
Laure Heidmann is a PhD student at CREST – Institut Polytechnique de Paris. Her research focuses on international corporate taxation and tax avoidance.
Sébastien Laffitte
Investigador senior
La investigación de Sebastien Laffitee se centra principalmente en cuestiones de fiscalidad internacional y se sitúa entre la economía internacional y las finanzas públicas. Más concretamente, estudia la evasión fiscal de las empresas y los paraísos fiscales. Sus principales cuestiones de interés son: ¿cómo afecta la existencia de paraísos fiscales al comportamiento de las empresas multinacionales? ¿Es eficiente el actual sistema de fiscalidad internacional? ¿Cómo debería reformarse para maximizar los ingresos fiscales o minimizar la planificación fiscal agresiva? ¿Cuáles son los orígenes y los factores determinantes de los paraísos fiscales?
Related articles
Effective Tax Blacklists: Rethinking Criteria For the 21st Century
This report examines the evolution of harmful corporate tax practices in recent years, as well as the development of blacklists…
Profit Shifting and International Tax Reforms
We propose a model of corporate tax avoidance that separates profits generated by real economic activities from paper profits shifted…
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…
Elvin Le Pouhaër
Estudiante de doctorado
Elvin es doctorando en la Escuela de Economía de París y en la Escuela Normal Superior – PSL. Sus trabajos actuales se centran en los acuerdos fiscales internacionales (Normas Comunes de Comunicación de Información, Pilar Uno Importe A, Informes país por país) y en las criptomonedas.
Related articles
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
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…
Rémi Lei
Becario postdoctoral
Rémi Lei es investigador postdoctoral en el marco del proyecto INTREALES (INTernationalREALEState). Sus investigaciones se centran en las desigualdades de riqueza y la economía urbana y regional, con especial atención al mercado inmobiliario y el acceso a la propiedad. Utiliza datos microgeográficos para poner de relieve la dimensión espacial de las desigualdades de riqueza y el impacto de las políticas públicas en estas dinámicas.
Léo TAMAYO
Director de Asociaciones
Léo Tamayo is our Partnership Director. He manages the grant we received from the EU Commission, secures new funding for the Observatory, and works with the various teams (contracts, finances, IT, etc.) within the Paris School of Economics. Léo has extensive experience managing complex EU contracts and knows the Paris School of Economics inside out.
Léonard Mouillet
Asistente de investigacion
Léonard es asistente de investigación en el EU Tax Observatory. Tiene un máster en Análisis y Política Económica (APE) por la Escuela de Economía de París.
Jakob Miethe
Investigador
Jakob Miethe is an Assistant Professor at the department of economics of the University of Munich (LMU). He received his Ph.D. from Humboldt University and the graduate center of the German Institute for Economic Research (DIW). He visited the International Monetary Fund and the University of Copenhagen’s Center for Economic Behaviour and Inequality as a visiting researcher. His research is focused on international capital flows, offshore finance, and tax noncompliance as well as on applied econometric methods.
Karan Mishra
Investigador junior
Karan Mishra is a Ph.D. student in Economics at the Paris School of Economics and a Stone Center Ph.D. Fellow. His research interests span public economics, political economy, and the economics of technology. He holds a BA (Hons.) in Economics from the University of Delhi and an MRes (APE track) in Economics from the Paris School of Economics. Prior to beginning his doctoral studies, he served as a Junior Researcher at the EU Tax Observatory. He has also worked with the Ministry of Finance (Government of India), Skatteforsk – Centre for Tax Research, CNRS, and the Royal Economic Society.
Edoardo Montagner
Asistente de investigación
Edoardo Montagner is a Research Assistant at the EU Tax Observatory. He holds a Master’s degree in Economic Development and Growth from Universidad Carlos III de Madrid and a Master’s degree in Economics of Public Policy from the Barcelona School of Economics. Edoardo previously worked as a Research Assistant at CUNEF Universidad in Madrid. His main research interests lie in the fields of public economics and political economy.
Ninon Moreau-Kastler
Becaria
Ninon Moreau-Kastler es investigadora del EU Tax Observatory en la Escuela de Economía de París. Su trabajo se centra en cómo el marco regulatorio internacional modifica los flujos comerciales y financieros entre países y los canales de elusión de la regulación. Estudia la interacción entre las regulaciones internacionales y las cadenas de valor de las industrias extractivas. Obtuvo un doctorado en 2024 por la ENS Paris-Saclay (CEPS).
Related articles
No blood in my mobile: regulating foreign suppliers
This paper studies the enforcement of new due diligence policies, which constrain firms to curb foreign sourcing linked to human…
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)…
Proportional Treatment Effects in Staggered Settings: An Approach for Poisson…
The paper proposes a counterfactual approach to measure proportional treatment effects for staggered multiplicative difference-in-differences (DiD) models with Poisson Pseudo-Maximum…
Carolina Moura
Asistente de investigación
Carolina (Moniz De) Moura works as a research assistant at the EU Tax Observatory. She holds a Master’s degree in Analysis and Policy in Economics from the Paris School of Economics. Previously, Carolina worked as a research assistant at the Climate Policy Initiative and Stanford University. Her primary research interests lie in the fields of public economics and environmental economics.
Related articles
Global Offshore Wealth, 2001–2023
This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts…
Assessing the coverage of the automatic exchange of information under…
Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that…
Federico Muscarà
Asistente de investigacion
Federico es asistente de investigación en el EU Tax Observatory. Desde el punto de vista académico, recientemente ha completado un máster en Economía y Políticas Públicas en Sciences Po, tras haber estudiado anteriormente en la Universidad de Turín y en el Collegio Carlo Alberto. Su trayectoria incluye experiencias en investigación y experiencia profesional en instituciones públicas e internacionales, concretamente en el Centro de Política y Administración Tributaria de la OCDE y en el Ministerio de Empresas y Made in Italy de Italia. Actualmente trabaja en precios de transferencia con Giulia Aliprandi.
Mathilde Muñoz
Investigadora
Mathilde Muñoz will join Berkeley’s Economics Department as an Assistant Professor in 2023, after spending the 2022-2023 academic year as a Post-Doctoral fellow at the Stone Center. Mathilde works on topics in public economics and international trade, with a particular interest for the distributional effects of globalization and international tax competition.
Eva Nappert
Asistente de investigacion
Eva Nappert es asistente de investigación en el EU Tax Observatory. Antes de incorporarse al EUTO, adquirió experiencia en investigación en la London School of Economics and Political Science (LSE) y en el Banco Alemán de Desarrollo (KfW), entre otros. Tiene un doble máster en Economía Política por la LSE y Sciences Po Paris.
Theresa Neef
Investigadora
Related articles
Sanciones efectivas contra los oligarcas y el papel de un…
Esta nota proporciona datos sobre la desigualdad de la riqueza en Rusia y aboga por un Registro Europeo de Activos.…
¿Minimizar el impuesto mínimo? El efecto crítico de los recortes…
132 países acordaron un tipo impositivo mínimo de al menos el 15% sobre los beneficios de sus multinacionales. Sin embargo,…
Recaudación del déficit fiscal de las empresas multinacionales: simulaciones para…
La Unión Europea podría aumentar los ingresos del impuesto de sociedades en 170.000 millones de euros con un impuesto mínimo…
Efectos del impuesto mínimo global sobre los ingresos: estimaciones por…
En octubre de 2021, 136 países y jurisdicciones acordaron la rápida aplicación de una importante reforma del sistema tributario internacional…
Panayiotis Nicolaides
Director de Investigación
Related articles
Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT
This working paper looks at the responses of corporations in the Greek Islands to an increase in the VAT rate…
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…
Sanciones efectivas contra los oligarcas y el papel de un…
Esta nota proporciona datos sobre la desigualdad de la riqueza en Rusia y aboga por un Registro Europeo de Activos.…
Riccardo Norbiato
Becario postdoctoral
Riccardo Norbiato es investigador postdoctoral en la Paris School of Economics y en el Observatorio Fiscal de la UE. Es doctor por el CREST-École Polytechnique, donde desarrolló su investigación sobre comercio internacional y economía medioambiental.
Martijn Nouwen
Investigador
Martijn Nouwen is a fulltime Assistant Professor in Tax Law at Leiden Law School. His research and teaching focusses on international and European tax law, with an emphasis on harmful tax policy competition between countries. In 2020, he obtained his PhD for his dissertation ‘Inside the EU Code of Conduct Group: 20 Years of tackling harmful tax competition’.
Agathe Noyer
Asistente de investigación
Agathe Noyer es investigadora junior en el EU Tax Observatory. Anteriormente, trabajó como asistente de investigación en el CREST (centro de investigación en economía y estadística). Agathe tiene un máster en Economía por el Institut Polytechnique de Paris. Sus intereses de investigación se centran en la economía pública y la fiscalidad, con especial atención a la evasión fiscal por parte de las empresas multinacionales.
Carlos Oliveira
Asistente de investigación
Related articles
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 like…
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…
Lamia Oualalou
Directora general
Como directora general, Lamia Oualalou supervisa la estrategia y las actividades del Observatorio. Aporta una amplia experiencia en comunicaciones y medios de comunicación, especialmente en organizaciones internacionales, incluyendo su trabajo en la Corporación Financiera Internacional (CFI). También conoce a fondo el panorama de la justicia fiscal mundial, ya que ha dirigido campañas internacionales durante cinco años en colaboración con economistas de renombre como Joseph Stiglitz, Jayati Ghosh, Thomas Piketty, José Antonio Ocampo y Gabriel Zucman. Lamia es licenciada por la ESSEC Business School y tiene un máster en Literatura Francesa por la Sorbona (París IV).
Miroslav Palansky
Investigador
Miroslav Palanský est responsable de la recherche au sein du Tax Justice Network et professeur adjoint d’économie au sein du groupe CORPTAX de l’université Charles de Prague. Par ses recherches, il entend contribuer à la lutte contre la corruption, l’abus fiscal et le secret financier. Il est titulaire d’un doctorat en économie de l’Université Charles et d’une maîtrise en économétrie de l’Université d’Aix-Marseille.
Francesco Pappadà
Investigador
Francesco Pappadà is an Invited Professor at the Paris School of Economics (on leave from Banque de France) since October 2019. He has previously been a Senior Research Economist at Banque de France, and held post-doctoral and visiting positions at HEC Lausanne, University of California Berkeley and Einaudi Institute for Economics and Finance. His research interests are in macroeconomics and international macroeconomics. He received his Ph.D. in Economics from the Paris School of Economics in September 2011.
Mathieu Parenti
Investigador senior
Mathieu Parenti es profesor de la Escuela de Economía de París, investigador del Centro Europeo de Investigación Avanzada en Economía y Estadística (ECARES), investigador del Centro de Investigación de Política Económica (CEPR) y del CESifo. Obtuvo su doctorado en la Escuela de Economía de París (Université Paris 1) en 2012. Es editor asociado de la revista Economic Journal. Sus campos de investigación son el comercio internacional y la fiscalidad internacional de las empresas. Ha publicado en revistas de prestigio como Econometrica, Review of Economics and Statistics, Journal of International Economics y Journal of Economic Theory. Sus últimos artículos se centran en los acuerdos comerciales y en las estrategias de optimización fiscal de las empresas multinacionales.
Related articles
Aligning Competitiveness and Sustainability: How Border Adjustments Can Strengthen the…
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
Profit Shifting and International Tax Reforms
We propose a model of corporate tax avoidance that separates profits generated by real economic activities from paper profits shifted…
Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications
This paper investigates the influence of corporate tax avoidance (CTA) on firm-level sales, and its aggregate implications.
Quentin Parrinello
Director de Política
Quentin Parrinello es director de políticas del EU Tax Observatory. Es responsable de promover el trabajo del Observatorio entre los responsables políticos, los medios de comunicación y otras partes interesadas, así como de elaborar recomendaciones políticas. Quentin tiene una amplia experiencia en campañas de política fiscal. En 2020, fue nombrado uno de los 35 líderes del futuro en materia de fiscalidad por TaxCoop.
Related articles
Wealth taxes and high-net-worth individuals in Europe: Five Lessons for…
This brief reviews the history of net wealth taxes and comes up with five lessons for modern approaches to effectively…
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,…
Resources for a Safe and Resilient Europe: The Case for…
This policy note provides a revenue estimate of how much European Member States could raise with a minimum tax of…
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…
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.
Petr JANSKY
Miembro del Consejo Consultivo
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.…
Gaspard Richard
Asistente de investigación
Carlos Salgado
Asistente de investigación
Carlos Salgado es asistente de investigación en el EU Tax Observatory. Tiene un máster en Economía del Desarrollo por la Universidad Paris 1 Panthéon-Sorbonne. Anteriormente, Carlos trabajó como consultor para el Programa de las Naciones Unidas para el Desarrollo (PNUD) en Honduras y como asistente de investigación para el CNRS en la Paris School of Economics. Sus principales intereses son la economía política y el desarrollo.
Florian Scheuer
Investigador
Florian Scheuer is the UBS Professor of Economics of Institutions at the University of Zurich and Vice Chairman of the Department of Economics. He was previously Assistant Professor of Economics at Stanford University, a Visiting Professor at Harvard University and UC Berkeley, and a National Fellow at the Hoover Institution. He holds a Ph.D. in Economics from MIT.
Professor Scheuer’s research connects the fields of public finance, economic theory, macroeconomics, and political economy. In particular, he has studied how rising inequality affects various aspects of optimal tax policy and vice versa. His work has been published in the American Economic Review, the Journal of Political Economy, the Quarterly Journal of Economics, and the Review of Economic Studies, among other journals.
Florian Scheuer is a Co-Editor of Theoretical Economics and an Editorial Board Member of the Review of Economic Studies. He is a Co-Director of the Working Group on Macro Public Finance (MPF) at the National Bureau of Economic Research (NBER) in Cambridge, and a Research Fellow of the Centre for Economic Policy Research (CEPR) in London and the Center for Economic Studies/ifo Institute (CESifo) in Munich. He was awarded an ERC Starting Grant for his project “Inequality: Public Policy and Political Economy” in 2017 and the Hermann Heinrich Gossen Prize for the best economist under the age of 45 in German-speaking countries in 2021.
David Seim
Investigador
David Seim is a Professor of Economics at the Department of Economics, Stockholm University. He was previously Assistant Professor of Economics at University of Toronto, a Visiting Professor at Brown University and at UC Berkeley. He holds a Ph.D. in Economics from the Institute for International Economic Studies, Stockholm University.
Seim’s research spans the fields of public finance, labor economics, and political economy. In particular, he has studied the determinants of inequality. His work has been published in the American Economic Review, the Quarterly Journal of Economics, and the Review of Economic Studies, among other journals.
Professor Seim is a co-Editor of the Journal of Public Finance. He is a Research Fellow of the Centre for Economic Policy Research (CEPR) in London, the Center for Economic Studies/ifo Institute (CESifo) and the IZA Institute of Labor Economics.
Camille Semelet
Related articles
The Distribution of Profit Shifting
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the…
Effective Tax Rates and Firm Size
This paper provides novel evidence on the relationship between firm size and effective corporate tax rates using full-population administrative tax…
Laurent Simula
Investigador
Laurent Simula est le président du département d’économie de l’ENS de Lyon, où il est professeur titulaire. Il est également éditeur associé de la revue académique International Tax and Public Finance, senior fellow du réseau de recherche CESifo, membre du conseil scientifique des Journées de l’économie, un événement favorisant la diffusion des connaissances académiques, et membre du conseil scientifique de l’Alliance Athena.
Ses principaux domaines de recherche sont la microéconomie appliquée et l’économie publique, avec un accent particulier sur la manière de concevoir des politiques de redistribution pour lutter contre les inégalités de revenu et de richesse dans un monde où les ménages et les entreprises riches peuvent menacer de voter avec leurs pieds. Ses travaux ont été publiés dans des revues universitaires, parmi lesquelles le Quarterly Journal of Economics, le Journal of Econometrics, l’American Economic Journal : Economic Policy et le Journal of Public Economics.
Barbara Stage
Investigadora
Barbara Stage is Assistant Professor of Financial Accounting and Business Taxation at the WHU Otto Beisheim School of Management, Vallendar, Germany. Her empirical research focuses on the impact of taxes on firms and individuals. Currently, she is studying the effectiveness of transparency regimes to combat tax avoidance and aggressive tax planning. A further project deals with the effectiveness of automatic exchange of information agreements in tax matters. She is also interested in the impact of digitalization on corporate tax avoidance and the effect of tax regulations on investment.
Barbara obtained a Bachelor (BA)’s degree in Philosophy & Economics from University of Bayreuth (Germany), and later received a Master of Science (MSc)’s degree in Business Administration from University of Mannheim (Germany). She received a Ph.D. in Taxation from the University of Mannheim (Germany) in 2021.
Vytautas Valuta
Asistente de investigación
Vytautas es asistente de investigación en el EU Tax Observatory. Anteriormente, trabajó como investigador predoctoral en la Universidad de Zúrich para el profesor Hans Joachim Voth y como consultor del sector público en Ernst & Young en proyectos de EU4Digital. Tiene un máster en Economía por el University College London.
Giulia Varaschin
Asesora política
Giulia Varaschin se incorporó al EU Tax Observatory como asesora política en 2024. Se dedica al análisis de políticas, la promoción y la participación de las partes interesadas. Antes de incorporarse al Observatorio, trabajó en asuntos de la UE y política económica en Fairwork, un proyecto con sede en la Universidad de Oxford, y en la Agencia Alemana de Cooperación Internacional (GIZ). Tiene un máster en Políticas Públicas por la Hertie School of Governance.
Related articles
Wealth taxes and high-net-worth individuals in Europe: Five Lessons for…
This brief reviews the history of net wealth taxes and comes up with five lessons for modern approaches to effectively…
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)…
Aligning Competitiveness and Sustainability: How Border Adjustments Can Strengthen the…
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
Resources for a Safe and Resilient Europe: The Case for…
This policy note provides a revenue estimate of how much European Member States could raise with a minimum tax of…
Juan Vergara
Asistente de investigacion
Juan Camilo Vergara es asistente de investigación en el EU Tax Observatory. Tiene un doble máster en Economía Aplicada por la Universidad de los Andes y en Políticas Públicas y Desarrollo por la Paris School of Economics. Antes de trasladarse a París, trabajó en el Banco Central de Colombia y en una agencia de calificación crediticia. Sus intereses se centran en la intersección entre la economía pública y el desarrollo, con especial atención a cómo los sistemas fiscales pueden promover la equidad, la eficiencia y el crecimiento sostenible.
Vincent Vicard
Investigador
Vincent Vicard is the Deputy Director of CEPII and the Head of the international trade scientific programme. He has previously held positions as senior researcher at Banque de France, postdoc at Paris School of Economics and economist at the French Embassy in Poland. His current research focuses on the organisation and taxation of multinational companies, European integration, French competitiveness and the geo-economic dimensions of globalisation. His academic work has been published in leading international journals (Review of Economics and Statistics, Journal of International Economics, European Economic Review, IMF Economic Review). He is also a regular contributor to the French media (Alternatives Economiques, Le Monde, The Conversation, La Croix…)
Related articles
The instruments of profit shifting
Using firm-level data for France in 2018, the paper provides the first joint quantification of the three main profit-shifting channels:…
Tax Avoidance and the Complexity of Multinational Enterprises
Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?
Gerrit von Zedlitz
Asistente de investigación
Related articles
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…
Gabriel Zucman
Director
Gabriel Zucman es director del EU Tax Observatory. Es autor de artículos publicados en revistas especializadas como Quarterly Journal of Economics, American Economic Review y Journal of Public Economics, así como de dos libros. Su investigación se centra en la acumulación, distribución y fiscalidad de la riqueza mundial y ha renovado el análisis de las implicaciones macrodistributivas de la globalización.
Related articles
Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting.…
Global Offshore Wealth, 2001–2023
This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts…
Wealth taxes and high-net-worth individuals in Europe: Five Lessons for…
This brief reviews the history of net wealth taxes and comes up with five lessons for modern approaches to effectively…
Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative…
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups…
Resources for a Safe and Resilient Europe: The Case for…
This policy note provides a revenue estimate of how much European Member States could raise with a minimum tax of…
Taxing Capital in a Globalized World: The Effects of Automatic…
The working paper studies the effects of automatic information exchange on tax compliance by analyzing the universe of information reports…
A blueprint for a coordinated minimum effective taxation standard for…
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
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…
Global Profit Shifting, 1975 - 2019
This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented…
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…
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.…
Sanciones efectivas contra los oligarcas y el papel de un…
Esta nota proporciona datos sobre la desigualdad de la riqueza en Rusia y aboga por un Registro Europeo de Activos.…
¿Minimizar el impuesto mínimo? El efecto crítico de los recortes…
132 países acordaron un tipo impositivo mínimo de al menos el 15% sobre los beneficios de sus multinacionales. Sin embargo,…
Recaudación del déficit fiscal de las empresas multinacionales: simulaciones para…
La Unión Europea podría aumentar los ingresos del impuesto de sociedades en 170.000 millones de euros con un impuesto mínimo…
Efectos del impuesto mínimo global sobre los ingresos: estimaciones por…
En octubre de 2021, 136 países y jurisdicciones acordaron la rápida aplicación de una importante reforma del sistema tributario internacional…
Andreas Økland
Investigador
Andreas Økland es investigador postdoctoral en la Universidad Noruega de Ciencias de la Vida (NMBU). Es coordinador de datos inmobiliarios para el proyecto Atlas of the Offshore World (atlas-offshore.world) del Observatorio Fiscal de la UE. También es responsable de la coordinación de datos administrativos en Skatteforsk, el Centro de Investigación Fiscal. Obtuvo su doctorado en Economía en 2022 y su investigación se centra en la evasión fiscal y los patrones de inversión global, con especial atención recientemente a los bienes inmuebles offshore y las criptomonedas.
Related articles
Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
Assessing the coverage of the automatic exchange of information under…
Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that…
Safely Opening Pandora’s Box: A Guide for Researchers Working with…
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…
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…
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,…
Nuestros socios académicos
Como complemento al trabajo de sus equipos, el EU Tax Observatory comparte ideas y conocimientos con una red de expertos fiscales de alto nivel de toda Europa, para elaborar los estudios más sólidos e integradores posibles.
Ven a trabajar con nosotros
At the EU Tax observatory, we believe our work benefits from the diverse perspectives of our employees. As such, we celebrate inclusion and encourage people from underrepresented backgrounds to apply. All qualified applicants will receive consideration for employment regardless of age, race, gender, color, religion, national origin, sexual orientation, disability
Únase a nosotros
El EU Tax Observatory está siempre interesado en construir nuevas colaboraciones.
Contáctenos para obtener más información.
Contáctenos para obtener más información.
Boletín de noticias
Suscríbase a