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.
Rapport d'activités
Informe anual 2023/2024
Conozca a nuestro equipo
Raquel Miranda
David Szakonyi
João Pereira dos Santos
Susana Peralta
Joana Garcia
Sónia Cabral
Miroslav Palanský
Petr Janský
Tomáš Boukal
Sarah Clifford
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
Estudiante de doctorado visitante
Enea Baselgia
Becario de investigación
Dominik Bernhofer
Investigador
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
Rasmus Corlin Christensen
Investigador
Teona Cretu
Asistente de investigación
Léo Czajka
Becario postdoctoral
Eva Davoine
Doctorando visitante
Lauren Debussy
Gestor Administrativo
Anne-Laure Delatte
Investigador
Lucas Delbecq
Asistente de investigación
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
Emmanuel SAEZ
Miembro del Consejo Consultivo
Joachim Englisch
Investigador
Bluebery Planterose
Investigador
Tommaso Faccio
Investigador
Souleymane Faye
Asistente de investigación
Hjalte Fejerskov Boas
Investigador
Eloi Flamant
Asistente de investigación
Manon François
Investigadora
Francisco Gabriel
Científico de datos
Carl Gaigné
Carlo Garbarino
Investigador
Bertrand Garbinti
Investigador
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
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 postdoctoral
Xabier Moriana
Asistente de investigación
Carolina Moura
Asistente de investigación
Mathilde Muñoz
Investigadora
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
Theo Ribas Palomo
Doctorando visitante
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
Laurent Simula
Investigador
Barbara Stage
Investigadora
Leo Tamayo
Director General
Giulia Varaschin
Asesora política
Vincent Vicard
Investigador
Gerrit von Zedlitz
Asistente de investigación
Gabriel Zucman
Director
Andreas Økland
Investigador
Raquel Miranda
David Szakonyi
João Pereira dos Santos
Susana Peralta
Joana Garcia
Sónia Cabral
Miroslav Palanský
Petr Janský
Tomáš Boukal
Sarah Clifford
Giulia Aliprandi
Investigadora senior
Giulia Aliprandi is a Senior 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.
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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 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.
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Anne MICHEL
Miembro del Consejo Consultivo
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
Sofía Balladares Herbert
Asistente de investigación
Mona Barake
Investigadora
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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
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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.
Jeanne Bomare
Investigadora
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Vincent Bouvatier
Investigadora
Thijs Busschots
Asistente de investigación
Camille LANDAIS
Miembro del Consejo Consultivo
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 is an economist, specialized in inequality and in environmental policy. His work focuses on the measurement of economic inequality, its interactions with sustainable development and on the implementation of social and ecological policies.
Lucas is an Associate Professor (with tenure) at Sciences Po and Co-Director of the World Inequality Lab at the Paris School of Economics (PSE). He is also a an Associate Researcher at PSE and at the Institute for Sustainable Development and International Relations, as well as Senior Advisor at the European Tax Observatory.
He is currently Visiting Fellow at the Harvard Kennedy School.
Lucas obtained his PhD in Economics from the School of Higher Studies in the Social Sciences (EHESS). He holds a Masters in Economics and Public Policy from Sciences Po, Ecole Polytechnique and ENSAE as well as an Master of Science in Sustainable energy from Imperial College London. He also studied at the London School of Economics and Jawaharlal Nehru University in New Delhi.
Coverage of his work can be found in Science, Nature, The Guardian, the New York Times, Le Monde, Der Spiegel or El Pais.
Inga Chilashvili
Responsable de comunicación
Inga Chilashvili joined the EU Tax Observatory as a Communications Officer in February 2024, where she leads the organisation’s digital communications and outreach efforts. Inga brings over 10 years of experience in communications, with expertise in digital outreach and stakeholder engagement, 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.
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Matthew Collin
Investigador senior
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.
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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.
Lauren Debussy
Gestor Administrativo
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
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).
Delphine NOUGAYREDE
Miembro del Consejo Consultivo
Dina POMERANZ
Miembro del Consejo Consultivo
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
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Emmanuel SAEZ
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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 works on a joint research project with Gabriel Zucman and Annette Alstadsæter analyzing the ownership of real estate in a prominent tax haven using leaked data. He holds a dual master’s degree in economics and public policy from the London School of Economics and Sciences Po. At LSE, he wrote his master’s thesis on optimal carbon and wealth taxation, two key policy issues for the 21st century.
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Manon François
Investigadora
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Francisco Gabriel
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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 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
Asistente de investigación
Idann Gidron is the Research Assistant 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.
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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 the Centre de recherche en économie et statistique. Her research focuses on international corporate taxation and tax avoidance.
Maximo Jaramilo
Investigador
Sébastien Laffitte
Investigador senior
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?
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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…
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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…
Lauge Larsen
Estudiante de doctorado
Elvin est doctorant à l’Ecole d’Economie de Paris et à l’Ecole Normale Supérieure – PSL. Ses travaux actuels portent sur les accords fiscaux internationaux (Common Reporting Standards, Pilier One Amount A, Country-by-country reports) ainsi que sur les crypto-monnaies.
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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 is a post-doctoral scholar on the INTREALES (INTernationalREALEState) project. His research interests are wealth inequality and urban and regional economics, with a strong emphasis on the housing market and homeownership. He exploits microgeographic data to uncover the spatial dimension of wealth inequality and how public policies affect these dynamics.
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.
Michael KEEN
Miembro del Consejo Consultivo
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 works as a Junior Reseracher at the EU Tax Observatory. He holds a master’s degree from Paris School of Economics and was a research assistant at the CNRS. He is broadly interested in the questions at the intersection of public economics, political economy, and macroeconomics.
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 postdoctoral
Ninon Moreau-Kastler is a post-doctoral scholar at the EU Tax Observatory at the Paris School of Economics. Her work focuses on how the international regulatory framework modifies trade and financial flows between countries and channels of regulation avoidance. She studies the interaction between international regulations and the value chains of extractive industries. She earned a PhD in 2024 from ENS Paris-Saclay (CEPS).
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.
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.
Theresa Neef
Investigadora
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Panayiotis Nicolaides
Director de Investigación
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This working paper looks at the responses of corporations in the Greek Islands to an increase in the VAT rate…
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Riccardo Norbiato
Becario postdoctoral
Riccardo Norbiato is a postdoctoral scholar at the Paris School of Economics and the EU Tax Observatory. He holds a PhD from CREST-École Polytechnique, where he developed his research on international trade and environmental economics.
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 is a research assistant at the EU Tax Observatory. Previously, she worked as a research assistant at CREST (center for research in economics and statistics). Agathe holds a Master’s degree in Economics from Institut Polytechnique de Paris. Her research interests lie in public economics and taxation, with a particular focus on tax avoidance by multinational corporations.
Carlos Oliveira
Asistente de investigación
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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…
As General Manager, Lamia Oualalou oversees the strategy and activities of the Observatory. She brings extensive experience in communications and media, particularly within international organizations, including her work at the International Finance Corporation (IFC). She is also deeply familiar with the global tax justice landscape, having led international campaigns for five years in collaboration with renowned economists such as Joseph Stiglitz, Jayati Ghosh, Thomas Piketty, José Antonio Ocampo, and Gabriel Zucman. Lamia is a graduate of ESSEC Business School and holds a Master’s degree in French Literature from the Sorbonne (Paris 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 is a Professor at the Paris School of Economics, a Research Fellow at the European Center for Advanced Research in Economics and Statistics (ECARES), a Research Fellow at the Center for Economic Policy Research (CEPR) and CESifo. He has received his PhD from the Paris School of Economics (Université Paris 1) in 2012. He is Associate Editor at the Economic Journal. His fields of research are International Trade and International Corporate Taxation. He has published in leading journals such as Econometrica, Review of Economics and Statistics, Journal of International Economics, and Journal of Economic Theory. His recent papers focus on trade agreements as well as tax optimization strategies by multinational firms.
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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 is a Policy Director at the EU Tax Observatory. He is responsible for promoting the work of the Observatory with policymakers, the media, and other stakeholders as well as building policy recommendations. Quentin has extensive experience working on tax policy campaigns. In 2020, he was appointed among the 35 leaders of the future on taxation by TaxCoop.
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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…
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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
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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.…
Cesar Poux
Doctorando visitante
Gaspard Richard
Asistente de investigación
Carlos Salgado is a Research Assistant at the EU Tax Observatory. He holds a Master’s degree in Development Economics from Université Paris 1 Panthéon-Sorbonne. Carlos previously worked as a Consultant for the United Nations Development Programme (UNDP) in Honduras and as a Research Assistant for the CNRS at the Paris School of Economics. He is mainly interested in political economy and development.
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.
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.
Leo Tamayo
Director General
Giulia Varaschin
Asesora política
Giulia Varaschin joined the EU Tax Observatory as a Policy Advisor in 2024. She works on policy analysis, advocacy, and stakeholder engagement. Before joining the Observatory, she worked on EU affairs and economic policy at Fairwork, a project based at the University of Oxford, and at the German Agency for International Cooperation (GIZ). She holds a Master’s in Public Policy from the Hertie School of Governance.
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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…)
Gerrit von Zedlitz
Asistente de investigación
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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 is the director of the EU Tax Observatory. He is the author of articles published in peer-reviewed journals such as the Quarterly Journal of Economics, the American Economic Review, the Journal of Public Economics, and of two books. His research focuses on the accumulation, distribution, and taxation of global wealth and has renewed the analysis of the macro-distributional implications of globalization.
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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…
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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
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A Modern Excess Profit Tax
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¿Quién es el propietario de los bienes inmuebles offshore? Datos…
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Andreas Økland
Investigador
Andreas Økland is a Postdoctoral at Norwegian University of Life Sciences (NMBU). He is the real estate data coordinator for the EU Tax Observatory project Atlas of the Offshore World (atlas-offshore.world). He is also responsible for administrative data coordinator at Skatteforsk – Centre for Tax Research. He earned his PhD in Economics in 2022 and his research focus on tax evasion and global investment patterns, with recent focus on offshore real estate and cryptocurrency.
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Our analysis reveals that the volume of data exchanged internationally has increased and improved substantially over recent years and that…
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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,…
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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.
Financiación y socios
El Observatorio Fiscal de la UE está financiado por diversas instituciones, principalmente públicas y sin ánimo de lucro. Durante el periodo 2021-2026, las fuentes de financiación son las siguientes:
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