About - Eutax

Susana Peralta

Tomáš Boukal

Miroslav Palanský

Sónia Cabral

Hjalte Fejerskov Boas

Visiting PhD

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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…

Joana Garcia

Raquel Miranda

João Pereira dos Santos

Enea Baselgia

Research fellow

Susana Peralta

Raquel Miranda

Joana Garcia

Sónia Cabral

Petr Janský

Miroslav Palanský

Susana Peralta

João Pereira dos Santos

Kristina Strohmaier

David Szakonyi

Carl Gaigné

Elsa Leromain

David Szakonyi

João Pereira dos Santos

Tomáš Boukal

Petr Janský

Miroslav Palanský

Sónia Cabral

Joana Garcia

Petr Janský

Tomáš Boukal

Raquel Miranda

Mona Barake

Chercheuse

Jules Ducept

Visiting PhD student

Twitter

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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,…

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…

João Pereira dos Santos

Sarah Clifford

Kristina Strohmaier

Sarah Clifford

Petr Jansky

Membre du Conseil consultatif

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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 hand-collected sample of voluntarily published country-by-country reports(CbCRs) of ten multinational enterprises (MNEs).

Did the Tax Cuts and Jobs Act Reduce Profit Shifting…

Nous combinons des données d'enquête, des données fiscales et les déclarations financières des entreprises pour étudier l'évolution de l'allocation géographique…

Petr Jansky

Associate Professor of Economics, Charles University

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Fiscal Consequences of Corporate Tax Avoidance

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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.…

Juliana Londoño-Vélez

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Revealing 21% of GDP in Hidden Assets: Evidence from Argentina’s…

Ce document étudie l'efficacité des amnisties fiscales et leurs impacts sur l'imposition du capital et les dépenses publiques. Nous tirons…

Juliana Londoño-Vélez

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Revealing 21% of GDP in Hidden Assets: Evidence from Argentina’s…

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Alice MAZZACURATI

wissenschaftliche Mitarbeiterin

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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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Measurement Matters: How profit measurement affects profit shifting

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Australian Public CbCR: filling the gaps?

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Advancing Corporate Tax Transparency

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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…

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.…

Giulia Aliprandi

Senior Researcher

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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Measurement Matters: How profit measurement affects profit shifting

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Advancing Corporate Tax Transparency

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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).

Have European Banks Left Tax Havens? Evidence from Country-by-Country Data

The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…

Giulia Aliprandi

Chercheuse Sénior

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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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…

Rapports publics pays par pays : Un nouvel ensemble de…

Dans cette note, nous présentons une base de données compilant les CbCRs publiées par des multinationales.

Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure

La déclaration pays par pays est une source de données clé pour comprendre les activités des multinationales. Cette note explore…

The Long Way to Tax Transparency: Lessons from the Early…

In this paper, we analyse a hand-collected sample of voluntarily published country-by-country reports(CbCRs) of ten multinational enterprises (MNEs).

Les banques européennes ont-elles quitté les paradis fiscaux ? Etude…

Les principales banques européennes comptabilisent chaque année 20 milliards d'euros (soit 14 % de leurs bénéfices totaux) dans les paradis…

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.

Miguel Almunia

Chercheur Associé

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.

Miguel Almunia

Research Fellow

Miguel Almunia is an Associate Professor of Economics at CUNEF Universidad. Previously, he worked at the University of Warwick. He completed his PhD in Economics at the University of California, Berkeley in 2013. He is a Research Affiliate/Fellow at CAGE, CEPR, IFS, IGC and Oxford CBT, and Invited Researcher at J-PAL Europe.

He is an applied microeconomist and his main field of research is empirical public finance. The broad question guiding his research agenda is how economic agents — households and firms — respond to government policies, namely taxes and regulations.

Annette Alstadsæter

Senior Researcher

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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Foreign investment in the Dubai housing market, 2020-2024

This note presents new evidence on the scale of foreign investment in the Dubai residential property market. Using new data…

Global Tax Evasion Report 2024

An unprecedented research collaboration investigating the successes and failures of the fight against tax evasion over the last decade, building…

Increasing Cross-Border Ownership of Real Estate: Evidence from Norway

This paper is the first to estimate the full extent of foreign-owned commercial and residential real estate in a country,…

Pennies from Haven: Wages and Profit Shifting

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity…

Who Owns Offshore Real Estate? Evidence from Dubai

New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.

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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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

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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…

¿Quién es el propietario de los bienes inmuebles offshore? Datos…

Los nuevos datos que recogen la propiedad de unos 800.000 inmuebles en Dubai ofrecen una ventana única a las inversiones…

Annette Alstadsæter

Chercheuse Sénior

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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In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…

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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,…

Les pennies du paradis : salaires et transfert de bénéfices

Notre société accorde une attention croissante au fait que certaines multinationales déplacent leurs revenus vers des paradis fiscaux, une activité…

Qui possède des biens immobiliers offshore ? Les données de…

De nouvelles données sur la propriété d'environ 800 000 biens immobiliers à Dubaï offrent une fenêtre unique sur les investissements…

Anne MICHEL

Membro del comitato consultivo

Anne MICHEL

Miembro del Consejo Consultivo

Anne MICHEL

Mitglied des Beirats

Anne-Laure DELATTE

Ricercatore associato

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).

Anne-Laure DELATTE

Assoziierter Forscher

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).

Annette ALSTADSAETER

Assoziierter Forscher

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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Pfennige aus dem Paradies: Löhne und Gewinnverschiebung

Die Tatsache, dass einige multinationale Unternehmen Einkünfte in Steueroasenländer verlagern, was zu Ungleichheiten bei der Unternehmensbesteuerung führt, hat zunehmend an…

Who Owns Offshore Real Estate? Evidence from Dubai

New data capturing the ownership of about 800,000 properties in Dubai offer a unique window into cross-border real estate investments.

Annette ALSTADSAETER

Ricercatore associato

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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Chi possiede immobili offshore? I dati di Dubai

I nuovi dati sulla proprietà di circa 800.000 immobili a Dubai offrono una finestra unica sugli investimenti immobiliari transfrontalieri.

Pennies dal paradiso: Salari e spostamento dei profitti

Una crescente attenzione è stata data al fatto che alcune imprese multinazionali spostano il reddito in paesi paradiso fiscale, un'attività…

Mathilde Auburtin

Chargée événementiel et communication

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Mathilde Auburtin

Responsable de eventos y comunicación

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Mathilde Auburtin

Events and Communications Officer

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Stefan Bach

Chercheur associé

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.

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.

Stefan Bach

Research Fellow

Stefan Bach is research associate at the Public Finance Department at DIW Berlin and lecturer at Potsdam University. He holds a Ph.D. from the University of Cologne and wrote his professorial dissertation thesis on the distribution of tax burdens and tax reform policy in Germany. His research work is focused on empirical public finance, especially taxation, social security, microsimulation, distribution of income and wealth. He managed numerous studies on taxation and public finance issues and is engaged in policy advice by regular expert statements, presentations, and media appearances. In recent years, he made studies on the distribution of the tax burden, wealth taxation, tax reform, pension reform, and environmental taxation.

Pierre Bachas

Chercheur Sénior

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Pierre is an Assistant Professor of Finance at the ESSEC-Business School, on leave from the World Bank Development Research Group (DECRG). He received a PhD in Economics from UC Berkeley in 2016. His research focuses on the welfare impacts of taxes and subsidies in context with widespread informality, and the distinct challenges developing countries face to collect tax revenue.

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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…

Pierre Bachas

Senior Researcher

See website

Pierre is an Assistant Professor of Finance at the ESSEC-Business School, on leave from the World Bank Development Research Group (DECRG). He received a PhD in Economics from UC Berkeley in 2016. His research focuses on the welfare impacts of taxes and subsidies in context with widespread informality, and the distinct challenges developing countries face to collect tax revenue.

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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…

Pierre Bachas

Investigador senior

See website

Pierre is an Assistant Professor of Finance at the ESSEC-Business School, on leave from the World Bank Development Research Group (DECRG). He received a PhD in Economics from UC Berkeley in 2016. His research focuses on the welfare impacts of taxes and subsidies in context with widespread informality, and the distinct challenges developing countries face to collect tax revenue.

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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

ASSISTANT DE RECHERCHE

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Digital Service Taxes

Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…

Sofía Balladares Herbert

Asistente de investigación

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Sofía Balladares Herbert

Research Assistant

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Digital Service Taxes

Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…

Digital Service Taxes

Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…

Mona Barake

Investigadora

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Enforcing Taxes on Cryptocurrencies

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The Long Road to Pillar One Implementation: Impact of Global…

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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…

Mona Barake

Researcher

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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…

Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates

In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects…

Have European Banks Left Tax Havens? Evidence from Country-by-Country Data

The main European banks book EUR 20 billion (or 14% of their total profits) in tax havens each year. This…

Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs

In July 2021, 132 countries agreed to a minimum tax rate of at least 15% on their multinationals’ profits. However,…

Collecting the Tax Deficit of Multinational Companies: Simulations for the…

The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.

Barbara STAGE

Ricercatore associato

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.

Barbara STAGE

Assoziierter Forscher

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.

Charlotte Bartels

Chercheur associé

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.

Charlotte Bartels

Research Fellow

Charlotte Bartels is a Research Associate at the German Institute for Economic Research (DIW). She received her Ph.D. in economics (summa cum laude) for her thesis „Insurance and Redistribution in the German welfare state“ from the Freie Universitaet Berlin. In 2020, she was Visiting Associate Professor at City University New York (CUNY). For the academic year 2021/2022, she is Kennedy fellow at the Center for European Studies at Harvard University. She is also a Research Affiliate at the Uppsala Center for Fiscal Studies (UCFS).

Her research interests lie in the fields of empirical public and labor economics. She is particularly concerned with the distribution of income and wealth both current and in historical perspective and the redistributive and stabilizing impact of tax-benefit systems and their effect on labor market behavior.

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

Becario de investigación

Enea Baselgia

CHERCHEUR ASSOCIÉ

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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…

Enea Baselgia

Visiting PhD Student

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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.

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…

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…

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…

Enea Baselgia

Estudiante de doctorado visitante

Enea Baselgia

Research fellow

Dominik Bernhofer

Chercheur associé

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.

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.

Dominik Bernhofer

Research Fellow

Dominik Bernhofer is an economist working on tax policy and public finances. He received his education from the Vienna University of Economics and Business Administration. Between 2014 and 2017 he worked as a tax policy advisor to the Austrian government, where he contributed to several changes to the tax code, including the end of the Austrian bank secrecy for tax purposes and a nationwide “cash register and receipt issuing”-obligation. Before that he was economist at the Austrian national bank, working on European macroeconomics. Since 2018 he is the head of the tax department at Arbeiterkammer, a trade union think-tank based in Vienna.

Katarzyna Bilicka

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Katarzyna Bilicka

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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.

Bluebery PLANTEROSE

Ricercatore

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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Chi possiede immobili offshore? I dati di Dubai

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Bluebery PLANTEROSE

Forscher

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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Who Owns Offshore Real Estate? Evidence from Dubai

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Jeanne Bomare

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This paper provides evidence of the growing importance of real estate assets in offshore portfolios.

Jeanne Bomare

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Jeanne Bomare

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Kane Borders

Investigador

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Digital Service Taxes

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Kane Borders

Researcher

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Kane Borders

Researcher

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La déclaration pays par pays est une source de données clé pour comprendre les activités des multinationales. Cette note explore…

Vincent Bouvatier

Chercheur associé

Vincent Bouvatier

Research Fellow

Vincent Bouvatier

Investigadora

Anne Brockmeyer

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Anne Brockmeyer

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Julie Brun Bjørkheim

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Thijs Busschots

Research Assistant

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Mapping the global geography of shell companies

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Thijs Busschots

Asistente de investigación

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Thijs Busschots

ASSISTANT DE RECHERCHE

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Camille LANDAIS

Mitglied des Beirats

Camille LANDAIS

Membro del comitato consultivo

Camille LANDAIS

Miembro del Consejo Consultivo

Gunther Capelle Blancard

Research Fellow

Gunther Capelle-Blancard is Professor at the University of Paris 1 Panthéon-Sorbonne. Previously, he was deputy dean of the Sorbonne School of Economics, scientific advisor to the French Council of Economic Analysis (an independent, non-partisan advisory body), deputy director of CEPII (a research center in international economics), and member of the scientific council of the Autorité des Marchés Financiers.

His research interests include financial markets, financial regulation, financial transaction taxation, tax havens, ethics, and corporate social responsibility. His research has been published in international peer-reviewed journals including The Review of Finance, The Journal of Banking & Finance, The Journal of Business Ethics, or The Journal of Environmental Economics and Management.

Gunther Capelle Blancard

Chercheur associé

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.

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.

Carlo GARBARINO

Ricercatore associato

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.

Carlo GARBARINO

Assoziierter Forscher

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.

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.

Elisa Casi-Eberhard

Research Fellow

Elisa Casi-Eberhard is an Assistant Professor at the Norwegian School of Economics (NHH). She received her PhD from the University of Mannheim in 2020 and she has been visiting scholar at the Questrom School of Business (Boston University) in 2019. Her research focuses on the determinants and consequences of corporate disclosure and how tax policies affect individual and corporate tax compliance.

Elisa Casi-Eberhard

CHERCHEUR ASSOCIÉ

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

Conseiller Sénior

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.

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Lucas Chancel

Senior Advisor

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.

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Effective sanctions against oligarchs and the role of a European…

This note provides data on wealth inequality in Russia and advocates for a European Asset Registry. A European Asset Registry…

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.

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Charlotte BARTELS

Ricercatore associato

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.

Charlotte BARTELS

Assoziierter Forscher

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.

Inga Chilashvili

Responsable de comunicación

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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. 

Inga Chilashvili

Communications Officer

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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. 

Inga Chilashvili

Chargée de communication

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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. 

Alice Chiocchetti

PhD Student

Alice Chiocchetti

Estudiante de doctorado

Alice Chiocchetti

PhD Student

Paul-Emmanuel Chouc

Asistente de investigación

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Clara MARTINEZ-TOLEDANO

Assoziierter Forscher

See website

Clara MARTINEZ-TOLEDANO

Ricercatore associato

See website

Matthew Collin

Senior Researcher

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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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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Matthew Collin

Chercheur Sénior

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

Chercheur associé

See website

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.

Rasmus Corlin Christensen

Investigador

See website

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.

Rasmus Corlin Christensen

Research Fellow

See website

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

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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.

Teona Cretu

Research Assistant

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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.

Teona Cretu

Assistante de Recherche

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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

Chercheur postdoctoral

Léo Czajka

Postdoctoral scholar

Léo Czajka

Becario postdoctoral

Ronald B. Davies

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Pennies from Haven: Wages and Profit Shifting

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity…

Pfennige aus dem Paradies: Löhne und Gewinnverschiebung

Die Tatsache, dass einige multinationale Unternehmen Einkünfte in Steueroasenländer verlagern, was zu Ungleichheiten bei der Unternehmensbesteuerung führt, hat zunehmend an…

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…

Pennies dal paradiso: Salari e spostamento dei profitti

Una crescente attenzione è stata data al fatto che alcune imprese multinazionali spostano il reddito in paesi paradiso fiscale, un'attività…

Ronald B. Davies

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Les pennies du paradis : salaires et transfert de bénéfices

Notre société accorde une attention croissante au fait que certaines multinationales déplacent leurs revenus vers des paradis fiscaux, une activité…

Eva Davoine

Visiting PhD Student

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The Political Costs of Taxation

The paper examines the political costs of taxation in early modern France. It focuses on efforts to enforce the salt…

Eva Davoine

Visiting PhD Student

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The Political Costs of Taxation

The paper examines the political costs of taxation in early modern France. It focuses on efforts to enforce the salt…

Eva Davoine

Doctorando visitante

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Lauren Debussy

Administrative Manager

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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.

Lauren Debussy

Chargée de gestion administrative

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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.

Lauren Debussy

Gestor Administrativo

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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).

Anne-Laure Delatte

Research Fellow

Anne-Laure Delatte is a CNRS Tenured Researcher in the Econ Department of Paris Dauphine University and a CEPR Research Affiliate. She is the chair of the Financial Markets Commission of the CNIS, an independent body bringing together producers and users of the French public Statistics. She has been a member of Conseil d’Analyse Economique (Council of Economic Analysis), an independent advisory body reporting to the French Prime Minister from 2017 to 2019. Her research aims to document the evolution of contemporary international finance and the ways in which it interacts with the public sphere (central banks and governments).

Anne-Laure Delatte

Chercheur associé

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).

Lucas Delbecq

Assistant de recherche

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).

Lucas Delbecq

Research Assistant

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

Delphine NOUGAYREDE

Membro del comitato consultivo

Delphine NOUGAYREDE

Mitglied des Beirats

Anne-Priscille Desbarres

Communication Director

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Anne-Priscille Desbarres

Communication Director

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Anne-Priscille Desbarres

Directora de Comunicación

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Dina POMERANZ

Mitglied des Beirats

Dina POMERANZ

Membro del comitato consultivo

Dina POMERANZ

Miembro del Consejo Consultivo

Roel Dom

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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…

Roel Dom

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This paper provides novel evidence on the relationship between firm size and effective corporate tax rates using full-population administrative tax…

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…

Dominik BERNHOFER

Ricercatore associato

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.

Dominik BERNHOFER

Assoziierter Forscher

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.

Evgeniya Dubinina

Visiting PhD Student

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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.

Fiscal Consequences of Corporate Tax Avoidance

This paper studies the consequences of multinational tax avoidance on the structure of government tax revenues.

Evgeniya Dubinina

Estudiante de doctorado visitante

Evgeniya Dubinina

Visiting PhD Student

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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.

Aymeric Ducatez

Assistant de recherche

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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.

Aymeric Ducatez

Research Assistant

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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.

Aymeric Ducatez

Asistente de investigación

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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

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The New Face of Corporate Tax Competition

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Declining Effective Tax Rates of Multinationals: The Hidden Role of…

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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…

Jules Ducept

Visiting PhD student

Twitter

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The New Face of Corporate Tax Competition

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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…

Carmen Durrer de La Sota

Estudiante de doctorado

Carmen Durrer de La Sota

PhD Student

Carmen Durrer de La Sota

PhD Student

Eloi FLAMANT

Wissenschaftlicher Mitarbeiter

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Neue Formen des Steuerwettbewerbs: Eine empirische Untersuchung

Dieser Bericht liefert eine empirische Analyse des Steuerwettbewerbs zwischen Privatpersonen und Unternehmen in der Europäischen Union, indem er eine Rangliste…

Eloi FLAMANT

Assistente di ricerca

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Nuove forme di concorrenza fiscale: Un'indagine empirica

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Elvin LE POUHAER

Assistente di ricerca

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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.

Elvin LE POUHAER

Wissenschaftlicher Mitarbeiter

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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.

Emmanuel SAEZ

Mitglied des Beirats

Emmanuel SAEZ

Membro del comitato consultivo

Emmanuel SAEZ

Miembro del Consejo Consultivo

Joachim Englisch

Investigador

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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.

Joachim Englisch

Research Fellow

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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.

Joachim Englisch

Chercheur associé

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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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Tommaso Faccio

Chercheur associé

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Tommaso Faccio

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Tommaso Faccio

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The Long Way to Tax Transparency: Lessons from the Early…

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Souleymane Faye

Research Assistant

Souleymane Faye

ASSISTANT DE RECHERCHE

Souleymane Faye

Asistente de investigación

Hjalte Fejerskov Boas

Research Fellow

Hjalte Fejerskov Boas

Investigador

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Enforcing Taxes on Cryptocurrencies

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Taxing Capital in a Globalized World: The Effects of Automatic…

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Hjalte Fejerskov Boas

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Alessandro Ferrari

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Eloi Flamant

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Eloi Flamant

Assistant de recherche

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Eloi Flamant

Research Assistant

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New Forms of Tax Competition: An Empirical Investigation

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Florian SCHEUER

Assoziierter Forscher

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.

Florian SCHEUER

Ricercatore associato

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.

Margarita Lopez Forero

Banque de France, Université Paris-Saclay - Univ Evry, EPEE

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Employment Effects of a Weakening in European Anti-Tax Avoidance Rules:…

This paper provides causal evidence on how multinational enterprises’ (MNEs) presence in tax havens translates into job cuts in France…

Employment Effects of a Weakening in European Anti-Tax Avoidance Rules:…

This paper provides causal evidence on how multinational enterprises’ (MNEs) presence in tax havens translates into job cuts in France…

Employment Effects of a Weakening in European Anti-Tax Avoidance Rules:…

This paper provides causal evidence on how multinational enterprises’ (MNEs) presence in tax havens translates into job cuts in France…

Margarita Lopez Forero

Banque de France, Université Paris-Saclay - Univ Evry, EPEE

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Employment Effects of a Weakening in European Anti-Tax Avoidance Rules:…

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Francesco PAPPADÀ

Ricercatore associato

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.

Francesco PAPPADÀ

Assoziierter Forscher

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.

Francisco GABRIEL

Assistente di ricerca

Francisco GABRIEL

Wissenschaftlicher Mitarbeiter

Manon François

Investigadora

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This paper presents a new way to tax excess profits. We propose to tax the rise in the stock market…

Manon François

Chercheuse

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Friederike JAICH

Assistente alla comunicazione e agli eventi

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Friederike JAICH

Kommunikationsoffizier

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Francisco Gabriel

Científico de datos

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Gabriel ZUCMAN

Direktor

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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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Einnahmeeffekte der globalen Mindeststeuer: Länderspezifische Schätzungen

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Gabriel ZUCMAN

Direttore

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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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Carl Gaigné

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Carlo Garbarino

Chercheur associé

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.

Carlo Garbarino

Research Fellow

Combined program Ph.D. (Law), University of Genoa, Italy and Visiting Scholar, Yale Law School, 1987-1989 under a Rotary Foundation Scholarship, LL.M., University of Michigan Law School, 1986. Carlo Garbarino is Professor of Law, Bocconi University Milan. Senior Emily Noel Fellow, NYU Law School, 2016-17; Hauser Global Visiting Faculty, NYU Law School, 2013-14. He has been Grotius Research Scholar, University of Michigan, Senior Fellow of the Melbourne Law School, and Visiting Professor at the University of Michigan Law School, Levin College of Law of the University of Florida, Faculdade de Direito Universidade de São Paulo, Sorbonne Université. He teaches regularly at the Master of tax law, Wirtschaftsuniversität Wien.

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.

Bertrand Garbinti

CHERCHEUR ASSOCIÉ

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.

Bertrand Garbinti

Research Fellow

Bertrand Garbinti is an Assistant Professor at CREST-ENSAE-Institut Polytechnique Paris. He holds his PhD from the Paris School of Economics, and his Accreditation to supervise research (HDR) from the Aix-Marseille School of Economics. His research focuses on Public Economics, Economics of Inequality, and Economics of the Family.

Javier Garcia-Bernardo

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Pietro Geuna

Research Assistant

Pietro Geuna

Asistente de investigación

Pietro Geuna

ASSISTANT DE RECHERCHE

Idann Gidron

Data Coordinator - Atlas

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.

Idann Gidron

Coordonnateur des données - Atlas

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.

Idann Gidron

Coordinador de datos - Atlas

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.

Giulia ALIPRANDI

promovierte Wissenschaftlerin

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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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Giulia ALIPRANDI

Assegnista di ricerca

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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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Asistente de investigación

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Alexandre Gnaedinger

Research Assistant

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Alexandre Gnaedinger

Research Assistant

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Sarah Godar

Chercheuse

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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Ce rapport fournit une analyse empirique de la concurrence fiscale entre les particuliers et les entreprises au sein de l’Union…

Sarah Godar

Researcher

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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Sarah Godar

Investigadora

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

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Jonathan Goupille-Lebret

Research Fellow

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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.

Jonathan Goupille-Lebret

CHERCHEUR ASSOCIÉ

See website

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.

Jonathan Goupille-Lebret

Investigador

See website

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.

Gunther CAPELLE BLANCARD

Assoziierter Forscher

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.

Gunther CAPELLE BLANCARD

Ricercatore associato

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.

Laure Heidmann

Visiting PhD student

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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.

Laure Heidmann

Doctorando visitante

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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.

Laure Heidmann

Visiting PhD student

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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.

Hjalte FEJERSKOV BOAS

Doktorand/in

Florian M. Hollenbach

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Friederike Jaich

Assistante communication et événements

Friederike Jaich

Communications Officer

Friederike Jaich

Responsable de comunicación

Jakob MIETHE

Ricercatore associato

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.

Jakob MIETHE

Assoziierter Forscher

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.

Maximo Jaramilo

Research Fellow

Maximo Jaramilo

Chercheur associé

Maximo Jaramilo

Investigador

Jeanne BOMARE

Ricercatore associato

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Joachim ENGLISCH

Ricercatore associato

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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.

Joachim ENGLISCH

Assoziierter Forscher

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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.

Niels Johannesen

Director of the Oxford University Centre for Business Taxation

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Jules DUCEPT

wissenschaftlicher Mitarbeiter

Jules DUCEPT

ASSISTENTE DI RICERCA

Ida Kankaanranta

Visiting PhD Student

Ida Kankaanranta

Visiting PhD Student

Ida Kankaanranta

Doctoranda visitante

Michael Keen

Deputy Director of the Fiscal Affairs Department, International Monetary Fund

Igor Kolesnikov

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Sébastien Laffitte

Senior Researcher

See website

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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Sébastien Laffitte

Chercheur Sénior

See website

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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Sébastien Laffitte

Investigador senior

See website

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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Camille Landais

Membre du Conseil consultatif

Camille Landais

Professor of Economics, London School of Economics

Dominika Langenmayr

Profesora visitante

Dominika Langenmayr

Visiting Professor

Dominika Langenmayr

Visiting Professor

Lauge Larsen

Estudiante de doctorado

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Lauge LARSEN

Ph.D. Student

Laurent SIMULA

Ricercatore associato

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.

Laurent SIMULA

Assoziierter Forscher

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.

Ségal Le Guern Herry

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Ségal Le Guern Herry

Senior Researcher

Ségal Le Guern Herry

Investigador senior

Ségal Le Guern Herry

Chercheur Sénior

Elvin Le Pouhaër

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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Elvin Le Pouhaër

Ph.D. Student

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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Wouter Leenders

Visiting PhD Student

Wouter Leenders

Visiting PhD Student

Wouter Leenders

Doctorando visitante

Rémi Lei

Becario postdoctoral

See website

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.

Rémi Lei

Postdoctoral scholar

See website

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.

Rémi Lei

Chercheur post-doctoral

See website

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

Direktor für Partnerschaften

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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.

Léo TAMAYO

Director de Asociaciones

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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.

Léo TAMAYO

Direttore delle partnership

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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.

Elsa Leromain

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Visiting PhD Student

Giacomo Lo Conte

Visiting PhD Student

Giacomo Lo Conte

Doctorando visitante

Lucas CHANCEL

Senior Advisor

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.

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Lucas CHANCEL

Berater

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.

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Manon FRANCOIS

Researcher

Manon FRANCOIS

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Martijn Nouwen

CHERCHEUR ASSOCIÉ

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’.

Julien Martin

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This paper investigates the influence of corporate tax avoidance (CTA) on firm-level sales, and its aggregate implications.

Clara Martinez-Toledano

Chercheur associé

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Clara Martinez-Toledano

Research Fellow

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Clara Martinez-Toledano

Investigadora

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Isabel Z. Martínez

See website

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Behavioral Responses to Special Tax Regimes for the Super -…

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Maximo JARAMILO

Ricercatore associato

Maximo JARAMILO

Assoziierter Forscher

Alice

Asistente de investigación

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Alice Mazzacurati

Research Assistant

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Alice Mazzacurati

Research Assistant

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Alice Mazzacurati

ASSISTANT DE RECHERCHE

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Michael KEEN

Mitglied des Beirats

Michael KEEN

Miembro del Consejo Consultivo

Michael KEEN

Membro del comitato consultivo

Michael Keen

Membre du Conseil consultatif

Benjamin Michallet

Paris School of Economics

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Anne Michel

Journalist, Le Monde

Anne Michel

Membre du Conseil consultatif

Jakob Miethe

Research Fellow

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.

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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.

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Miroslav PALANSKY

Ricercatore associato

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Miroslav PALANSKY

Assoziierter Forscher

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.

Karan Mishra

Junior Researcher

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.

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promovierte Wissenschaftlerin

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Edoardo Montagner

Asistente de investigación

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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.

Edoardo Montagner

Research Assistant

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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.

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Edoardo Montagner

Assistant de Recherche

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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.

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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).

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Chercheuse post-doctoral

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).

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Xabier Moriana

Research Assistant

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Xabier Moriana

Asistente de investigación

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Xabier Moriana

ASSISTANT DE RECHERCHE

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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.

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Carolina Moura

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CHERCHEUR ASSOCIÉ

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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.

Mathilde Muñoz

Investigadora

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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.

Mathilde Muñoz

Research Fellow

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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

Researcher

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Panayiotis Nicolaides

Directeur de la Recherche

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Panayiotis Nicolaides

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Niels JOHANNESEN

Co-Direktor

Niels JOHANNESEN

Co-direttore

Niels JOHANNESEN

Codirector

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Riccardo Norbiato

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Delphine Nougayrède

Lawyer, Lecturer at Columbia Law School (2015-2021)

Delphine Nougayrède

Membre du Conseil consultatif

Martijn Nouwen

Investigador

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Martijn Nouwen

Research Fellow

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

Assistante de Recherche

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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.

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Agathe Noyer

Asistente de investigación

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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.

Agathe Noyer

Research Assistant

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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.

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Carlos Oliveira

Research Assistant

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A Modern Excess Profit Tax

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Carlos Oliveira

ASSISTANT DE RECHERCHE

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Carlos Oliveira

Asistente de investigación

Lamia Oualalou

Directora general

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).

Lamia Oualalou

Secrétaire générale

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).

Lamia Oualalou

General Manager

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.

Miroslav Palansky

Research Fellow

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.

Miroslav Palansky

Chercheur associé

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.

Theo Ribas Palomo

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Theo Ribas Palomo

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Theo Ribas Palomo

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Mathieu Parenti

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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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Rasmus Corlin CHRISTENSEN

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See website

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Rasmus Corlin CHRISTENSEN

Ricercatore associato

See website

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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.

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David Seim

Research Fellow

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.

David Seim

CHERCHEUR ASSOCIÉ

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.

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

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The Distribution of Profit Shifting

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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…

Camille Semelet

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The Distribution of Profit Shifting

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Effective Tax Rates and Firm Size

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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.

Laurent Simula

Research Fellow

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.

Laurent Simula

Chercheur associé

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.

Barbara Stage

Research Fellow

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.

Barbara Stage

Chercheur associé

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.

Stefan BACH

Assoziierter Forscher

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.

Stefan BACH

Ricercatore associato

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.

David Szakonyi

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Sébastien LAFFITTE

ASSOZIIERTER FORSCHER

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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?

Sébastien LAFFITTE

RICERCATORE ASSOCIATO

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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?

Leo Tamayo

Director General

Léo Tamayo

General Manager

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Leo Tamayo

General Manager

Léo Tamayo

Secrétariat général

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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.

Theresa NEEF

Ricercatore

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In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).

Tommaso FACCIO

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Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications

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Giulia Varaschin

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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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Giulia Varaschin

Conseillère en politiques publiques

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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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Giulia Varaschin

Asesora política

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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

Research Fellow

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Tax Avoidance and the Complexity of Multinational Enterprises

Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?

Vincent Vicard

Chercheur Associé

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…)

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Tax Avoidance and the Complexity of Multinational Enterprises

Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?

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…)

Vincent BOUVATIER

Assoziierter Forscher

Vincent BOUVATIER

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Ludvig Wier

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Global Profit Shifting, 1975 - 2019

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Responsable de gestión administrativa

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Yuliana Calvillo Solis

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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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Gabriel Zucman

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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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Gabriel Zucman

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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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Andreas Økland

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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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Andreas Økland

Researcher

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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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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Susana Peralta

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