About - Eutax

Juliana Londoño-Vélez

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

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Giulia Aliprandi

Postdoctoral scholar

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Giulia Aliprandi is a post-doctoral researcher at the EU Tax Observatory. Previously, Giulia worked as an economist at the OECD in the Business and International Taxes unit, with a leading role in the publication and development of Country-by-Country Report statistics. She holds a PhD from the Paris School of Economics where she developed her research on tax evasion and tax avoidance.

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Mapping the global geography of shell companies

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Benchmarking Country-by-Country Reports

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Public Country-by-Country Reports: A New Dataset

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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…

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

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

Miguel Almunia

Research Fellow

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

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

Annette Alstadsæter

Program Director Norad

Annette Alstadsæter is Professor at School of Economics and Business, Norwegian University of Life Sciences, and head of SKATTEFORSK – Center for Tax Research. Her research is on tax evasion, tax avoidance, and inequality, and she has published in top academic journals in addition to being highly involved in the public debate and policy work. She is columnist in DN and member of both the Norwegian and Swedish Fiscal Policy Councils.

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Global Tax Evasion Report 2024

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

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

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

Pennies from Haven: Wages and Profit Shifting

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

Who Owns Offshore Real Estate? Evidence from Dubai

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

Stefan Bach

Research Fellow

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

Pierre Bachas

Senior Economist

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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

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Sofía Balladares

Research Assistant

Sofía Balladares works as a research assistant at the EU Tax Observatory. She holds master’s degrees from University Carlos III of Madrid and Lund University in Sweden. She has previously worked as a research assistant at these universities, studying the dynamics between the evolution of taxation in Europe and the US and its effects on inequality.

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Digital Service Taxes

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Mona Barake

Postdoctoral scholar

Mona Barake is a post-doctoral researcher at the EU Tax Observatory and plays a leading role in exploiting the country–by-country data that are becoming available for a growing number of sectors and countries globally. She has just completed her PhD at the university of Paris I. Her research is devoted to tax havens and tax avoidance. In her thesis, Mona has conducted pioneering work using newly available data on the country–by-country accounts of European banks to estimate how much profits these banks shift to tax havens.

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

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Tax Revenue from Pillar One Amount A: Country-by-Country Estimates

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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

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

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

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

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Charlotte Bartels

Research Fellow

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

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

Enea Baselgia

Research Fellow

Enea Baselgia is a PhD candidate in economics at the University of St. Gallen. He works and teaches at the Chair of Prof. Föllmi at the Swiss Institute for International Economics and Applied Economic Research. He is a Research Fellow of the World Inequality Database (WID.world) and a research fellow at the EU Tax Observatory at the Paris School of Economics. His research interests include the distribution of income and wealth, public economics, and in particular the study of how people respond to taxes.

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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.

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Behavioral Responses to Special Tax Regimes for the Super -…

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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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Fiscal Consequences of Corporate Tax Avoidance

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Jeanne Bomare

PhD candidate

Jeanne Bomare is a PhD candidate at the Paris School of Economics. Her research focuses on international taxation, tax havens and public policy. She is particularly interested in evaluating the impact of tax policies on individual and corporate tax compliance. Jeanne was a visiting scholar at the London School of Economics in 2021-2022, and at UC Berkeley in 2023.

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Will We Ever Be Able to Track Offshore Wealth? Evidence…

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Kane Borders

Junior Researcher

Kane Borders is a junior researcher at the EU Tax Observatory. Kane has previously worked as a research assistant with the World Bank and other research teams. He has a master’s degrees from both the Toulouse School of Economics and Sciences Po Bordeaux.

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Who Will Pay the National Contribution on Operating Surplus?

This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal.

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Public Country-by-Country Reports: A New Dataset

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

Country-by-Country Reporting is a key data source for understanding the activities of multinational firms. This note explores public Country-by-Country Reports…

Vincent Bouvatier

Research Fellow

Anne Brockmeyer

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Julie Brun Bjørkheim

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Thijs Busschots

Research Assistant

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Thijs Busschots is a research assistant at the EU Tax Observatory. Previously, he worked as an editor at ESB, the Dutch professional journal for economists. Thijs holds a master’s degree in Finance and Investments and a master’s degree in Policy Economic from the Erasmus University Rotterdam. His master’s thesis studies the behavioural response to wealth taxes in the Netherlands.

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Gunther Capelle Blancard

Research Fellow

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

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

Elisa Casi-Eberhard

Research Fellow

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

Lucas Chancel

Senior Advisor

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Paul-Emmanuel Chouc

Research Assistant

Paul-Emmanuel Chouc is a research assistant at the EU Tax Observatory, after completing the first year of the Master in Economics of Institut Polytechnique de Paris. With an initial background in business and management, he has previously worked in a health insurance start-up and an investment bank. He is also part of a “data for good” association, which aims at providing French firemen with an automated wildfire detection system.

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

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Matt Collin

Senior Economist

Matt Collin is a Senior Researcher at the EU Tax Observatory, where he conducts empirical research on illicit financial flows (cross-border tax evasion, money-laundering, and related activity). He was previously an Economist in the World Bank’s Global Tax Team, a Rubenstein Fellow at the Brookings Institution, and a Research Fellow at the Center for Global Development. He earned his DPhil (PhD) in Economics at the University of Oxford in 2013. His published work includes publications in the Journal of Development Economics and Economic Development and Cultural Change.

Rasmus Corlin Christensen

Research Fellow

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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.

Ronald B. Davies

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Lauren Debussy

Administrative Assistant

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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

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).

Roel Dom

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Evgeniya Dubinina

Visiting PhD

Evgeniya is a PhD candidate and researcher at the Institute of Economic Studies, Faculty of Social Sciences, Charles University (IES FSV UK) in Prague, Czech Republic. Her focus is on taxation, international corporate tax avoidance, and public, international and development economics.

Jules Ducept

Research Assistant

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Jules Ducept is a research assistant at the EU Tax Observatory. Jules is also a graduate student in economics at the Ecole Normale Supérieure Paris-Saclay and at the University of Paris-Saclay. He is also a member of the research team at the Center for Economics at Paris-Saclay (CEPS). He will do a predoc year at UC Berkeley in 2023, under the supervision of Assistant Prof Mathilde Muñoz.

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Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT

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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.

Tommaso Faccio

Research Fellow

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Souleymane Faye

Research Assistant

Souleymane Faye is a Research Assistant at the EU Tax Observatory as part of a gap year in his studies. He holds a BA in Economics and Finance from Aix Marseille School of Economics, and is a master’s student in economics at Paris Dauphine-PSL. Souleymane previously worked as a Research Assistant for Prof. Bertrand Garbinti at CREST (École Polytechnique de Paris and ENSAE), and for Prof. Élise Huillery at LIEPP (Sciences Po).

Hjalte Fejerskov Boas

Visiting PhD

Hjalte Fejerskov Boas is a second-year PhD student at the Department of Economics at the University of Copenhagen and a resident PhD student at the Danish Ministry of Taxation. His research revolves around international tax evasion, optimal taxation, and public economics. He is currently visiting Paris School of Economics and the EU Tax Observatory.

Alessandro Ferrari

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Eloi Flamant

Research Assistant

Eloi Flamant is working on a key mission of the Observatory: tracking the special tax schemes that exist in EU member states and that fuel tax competition (such as reduced rates for wealthy individuals, athletes, retirees, etc) as well as corporate tax competition. He is a master student at the Paris School of Economics and Ecole normale supérieure, with a passion for public economics and economic history.

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New Forms of Tax Competition: An Empirical Investigation

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Manon François

Researcher

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Manon Francois is a researcher at the EU Tax Observatory and a PhD student at the Paris School of Economics. Her work focuses on corporate tax avoidance, investigating channels through which firms avoid taxes and potential tax reforms.

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Francisco Gabriel

Data Scientist

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Carlo Garbarino

Research Fellow

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

Bertrand Garbinti

Research Fellow

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

Javier Garcia-Bernardo

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Pietro Geuna

Research Assistant

Idann Gidron

Atlas Data Coordinator

Idann Gidron is the data coordinator for Atlas of the Offshore World project at the EU Tax Observatory. He has previously worked at the OECD in the Business and International Tax unit, where he was responsible for the calculation of forward-looking corporate effective tax rates, among other projects. Idann holds a master’s degree in policy economics from Erasmus University Rotterdam. His master’s thesis develops a new tax policy indicator that captures the joint impact of corporate and environmental taxes on business investment incentives.

Sarah Godar

Researcher

Sarah Godar is a researcher at the EU Tax Observatory. She works on developing a research and data repository for the EU Tax Observatory website—a public good for the community of researchers, journalists, policymakers, etc. active on these issues. She holds a PhD in economics from the Charles University in Prague. Her research focuses on corporate tax avoidance and tax competition.

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Jonathan Goupille-Lebret

Research Fellow

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.

Laure Heidmann

Visiting PhD Candidate

Friederike Jaich

Communications Officer

Friederike Jaich is the Observatory’s Communications Officer. She is organizing our public events and is responsible for the overall communication tasks. She has a master’s degree in Cognition and Communication from the University of Copenhagen. Friederike previously worked in the area of intercultural exchange in the Philippines and as a freelance writer for the NGO Freemuse in Denmark.

Petr Jansky

Associate Professor of Economics, Charles University

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Maximo Jaramilo

Research Fellow

Niels Johannesen

Co-director

Michael Keen

Deputy Director of the Fiscal Affairs Department, International Monetary Fund

Evangelos Koumanakos

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Sébastien Laffitte

Senior Researcher

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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?

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Camille Landais

Professor of Economics, London School of Economics

Lauge Larsen

Ph.D. Student

Ségal Le Guern Herry

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Elvin Le Pouhaër

Research Assistant

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Samira Marti

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Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence…

Like in many other countries, wealth inequality has increased in Switzerland over the last fifty years. By providing new evidence…

Julien Martin

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Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications

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

Clara Martinez-Toledano

Research Fellow

See website

Isabel Z. Martínez

See website

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Alice Mazzacurati

Research Assistant

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Anne Michel

Journalist, Le Monde

Jakob Miethe

Visiting

Jakob Miethe is an Assistant Professor at the department of economics of the University of Munich (LMU). He received his Ph.D. from Humboldt University and the graduate center of the German Institute for Economic Research (DIW). He visited the International Monetary Fund and the University of Copenhagen’s Center for Economic Behaviour and Inequality as a visiting researcher. His research is focused on international capital flows, offshore finance, and tax noncompliance as well as on applied econometric methods.

Karan Mishra

Research Assistant

Karan Mishra works as a research assistant 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.

Xabier Moriana

Research Assistant

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Xabier holds a double Master’s degree from Universidad Carlos III de Madrid and Lund University, where he previously worked as a Research Assistant. He is mainly interested in taxation, public policies and microeconometrics. These interests converged in his master thesis where he proposes a new micro-level dynamic method to measure the effect of inflation on the redistributive capacity of the personal income tax

Mathilde Muñoz

Research Fellow

See website

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

Theresa Neef is a researcher at the EU Tax Observatory. With her expertise on inequality, Theresa plays a leading role in conducting research linking tax avoidance and the dynamics of income and wealth concentration, a core research topic of the EU Tax Observatory. She is currently finishing her PhD at Freie Universität Berlin. Theresa also serves as Eastern Europe and Russia coordinator of the World Inequality Database at the Paris School of Economics, the most extensive database for inequality statistics globally.

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

Panayiotis Nicolaides

Research Director

Panayiotis Nicolaides is an applied microeconomist, with research interests in public economics and taxation. At the EU Tax Observatory, he is responsible for internal research coordination and liaison with external partners. Panos is currently finishing his PhD at the Hertie School in Berlin. He has extensive experience in high-level policy-making in the EU, having served as Alternate Member at the Eurogroup Working Group and Alternate Director at the European Stability Mechanism, where he handled, among others, the 3rd Greek economic adjustment programme and a three-year long debt restructuring negotiation.

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

Delphine Nougayrède

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

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’.

Carlos Oliveira

Research Assistant

Carlos Oliveira works as a research assistant at the EU Tax Observatory. He holds a master’s degree from Nova School of Business and Economics, where he has done research on wage inequality, labour market institutions, and political economy.

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Mapping the global geography of shell companies

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

A Modern Excess Profit Tax

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

Miroslav Palansky

Research Fellow

Miroslav Palanský is a research fellow with the CORPTAX group at the Institute of Economic Studies, Charles University, Prague, and a data scientist at the Tax Justice Network. Through his research, he aims to help in the ongoing fight against corruption, tax abuse and financial secrecy. He holds a PhD in Economics from Charles University and a Master’s in Econometrics from Aix-Marseille University.

Francesco Pappadà

Research Fellow

Francesco Pappadà is an Invited Professor at the Paris School of Economics (on leave from Banque de France) since October 2019. He has previously been a Senior Research Economist at Banque de France, and held post-doctoral and visiting positions at HEC Lausanne, University of California Berkeley and Einaudi Institute for Economics and Finance. His research interests are in macroeconomics and international macroeconomics. He received his Ph.D. in Economics from the Paris School of Economics in September 2011.

Mathieu Parenti

Senior Researcher

Mathieu Parenti is a Professor at the Paris School of Economics, a Research Fellow at the European Center for Advanced Research in Economics and Statistics (ECARES), a Research Fellow at the Center for Economic Policy Research (CEPR) and CESifo. He has received his PhD from the Paris School of Economics (Université Paris 1) in 2012. He is Associate Editor at the Economic Journal. His fields of research are International Trade and International Corporate Taxation. He has published in leading journals such as Econometrica, Review of Economics and Statistics, Journal of International Economics, and Journal of Economic Theory. His recent papers focus on trade agreements as well as tax optimization strategies by multinational firms.

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Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications

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

Profit Shifting Frictions and the Geography of Multinational Activity

We develop a quantitative general equilibrium model of multinational activity embedding corporate taxation and profit shifting. In addition to trade…

Quentin Parrinello

Senior Policy Advisor

Quentin Parrinello is our Senior Policy Advisor. He is responsible for promoting the work of the Observatory with policymakers, the media, and other stakeholders as well as building policy recommendations. Quentin has an extensive experience working on tax policy and campaign. In 2020, he was appointed among the 35 leaders of the future on taxation by TaxCoop.

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

This note examines the impact of the recent introduction of minimum thresholds for the global implementation of the OECD/G20 Pillar…

Who Will Pay the National Contribution on Operating Surplus?

This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal.

Thomas Piketty

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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…

Bluebery Planterose

Phd candidate

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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A Modern Excess Profit Tax

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

A Modern Excess Profit Tax

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

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.

Dina Pomeranz

Professor of Economics, University of Zurich

Steffen Redeker

Research Assistant

Steffen Redeker is working as a research assistant at the EU Tax Observatory. He holds a master’s degree from Columbia University and has previously worked together with the Netzwerk Steuergerechtigkeit on corporate tax avoidance in Germany.

Gaspard Richard

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New Forms of Tax Competition: An Empirical Investigation

This report provides an empirical analysis of tax competition between individuals and companies in the European Union, by ranking the…

Olivia Ronsain

Communications & Outreach Director

Twitter

Emmanuel Saez

Professor of Economics, University of California at Berkeley

Florian Scheuer

Research Fellow

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.

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Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence…

Like in many other countries, wealth inequality has increased in Switzerland over the last fifty years. By providing new evidence…

Johannes Scheuerer

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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…

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.

Camille Semelet

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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

Research Fellow

Laurent Simula is the Chairman of the Department of Economics at ENS de Lyon, where he holds a Full professorship. He is also an Associate Editor of the academic journal International Tax and Public Finance, a senior fellow of the CESifo research network, a member of the scientific council of the Journées de l’économie, an event promoting the diffusion of academic knowledge, and a member of the scientific council of the Alliance Athena.

His main research areas are applied micro and public economics, with a special focus on how to design redistributive policies to fight income and wealth inequalities in a world where rich households and firms can threaten to vote with their feet. His work has been published in academic journals, among which the Quarterly Journal of Economics, the Journal of Econometrics, the American Economic Journal: Economic Policy and the Journal of Public Economics.

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.

Léo Tamayo

Secretary General

linkedin

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.

Katia Toledo Ruiz

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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).

Dario Tortarolo

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

The paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich…

Farid Toubal

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Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications

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

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We develop a quantitative general equilibrium model of multinational activity embedding corporate taxation and profit shifting. In addition to trade…

Vincent Vicard

Research Fellow

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?

Ludvig Wier

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Global Profit Shifting, 1975 - 2019

This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented…

Gerrit von Zedlitz

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Benchmarking Country-by-Country Reports

In this paper, we conduct a benchmark analysis focusing on publicly available Country-by-Country Reports to assess the reliability of CbCR…

Public Country-by-Country Reports: A New Dataset

In this note, we introduce the Public CbCRs database, a novel dataset comprising information on the country-level distribution of key…

Gabriel Zucman

Director

Gabriel Zucman is the director of the EU Tax Observatory. He is the author of articles published in peer-reviewed journals such as the Quarterly Journal of Economics, the American Economic Review, the Journal of Public Economics, and of two books. His research focuses on the accumulation, distribution, and taxation of global wealth and has renewed the analysis of the macro-distributional implications of globalization.

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Global Tax Evasion Report 2024

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

Global Profit Shifting, 1975 - 2019

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A Modern Excess Profit Tax

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

A Modern Excess Profit Tax

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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.…

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.

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…

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…

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.

Andreas Økland

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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,…

Who Owns Offshore Real Estate? Evidence from Dubai

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About us

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Meet our team

Juliana Londoño-Vélez

Giulia Aliprandi

Miguel Almunia

Annette Alstadsæter

Stefan Bach

Pierre Bachas

Sofía Balladares

Mona Barake

Charlotte Bartels

Enea Baselgia

Dominik Bernhofer

Katarzyna Bilicka

Jeanne Bomare

Kane Borders

Vincent Bouvatier

Anne Brockmeyer

Julie Brun Bjørkheim

Thijs Busschots

Gunther Capelle Blancard

Elisa Casi-Eberhard

Lucas Chancel

Paul-Emmanuel Chouc

Matt Collin

Rasmus Corlin Christensen

Ronald B. Davies

Lauren Debussy

Anne-Laure Delatte

Roel Dom

Evgeniya Dubinina

Jules Ducept

Joachim Englisch

Tommaso Faccio

Souleymane Faye

Hjalte Fejerskov Boas

Alessandro Ferrari

Eloi Flamant

Manon François

Francisco Gabriel

Carlo Garbarino

Bertrand Garbinti

Javier Garcia-Bernardo

Pietro Geuna

Idann Gidron

Sarah Godar

Jonathan Goupille-Lebret

Laure Heidmann

Friederike Jaich

Petr Jansky

Maximo Jaramilo

Niels Johannesen

Michael Keen

Evangelos Koumanakos

Sébastien Laffitte

Camille Landais

Lauge Larsen

Ségal Le Guern Herry

Elvin Le Pouhaër

Samira Marti

Julien Martin

Clara Martinez-Toledano

Isabel Z. Martínez

Alice Mazzacurati

Anne Michel

Jakob Miethe

Karan Mishra

Xabier Moriana

Mathilde Muñoz

Theresa Neef

Panayiotis Nicolaides

Delphine Nougayrède

Martijn Nouwen

Carlos Oliveira

Miroslav Palansky