Misión 1
Dirigir y difundir investigaciones avanzadas e innovadoras en materia de fiscalidad, poniendo el foco en la evasión fiscal y el fraude, así como en las posibles soluciones a tales problemas.
Quiénes somos
El EU Tax Observatory es un laboratorio independiente de investigación integrado en la Escuela de Economía de París.
Lleva a cabo investigaciones innovadoras en torno a la fiscalidad, contribuye al debate democrático e inclusivo sobre el futuro de la fiscalidad y, además, promueve el diálogo entre la comunidad científica, la sociedad civil y los legisladores en la Unión Europea y en el resto del mundo
Misiones
El EU Tax Observatory tiene como objetivo contribuir al desarrollo del conocimiento y favorecer la emergencia de nuevas propuestas concretas que busquen orientar hacia el siglo XXI los retos sobre desigualdad e impuestos.
Misión 2
Fomentar el debate democrático, inclusivo y plural acerca del futuro de la fiscalidad, promoviendo el diálogo entre la comunidad científica, la sociedad civil y los legisladores en la Unión Europea y el resto del mundo.
Misión 3
Proporcionar acceso al conocimiento sobre el sistema fiscal, haciendo disponible para el público general el depósito de datos y análisis sobre nuestros temas de estudio, así como de las herramientas que permitan al público entender y aprovechar fácilmente dichos temas.
Annual reports 2021
Conozca a nuestro equipo
Alice MAZZACURATI
ASOCIADO DE INVESTIGACIÓN
Anne MICHEL
Miembro del Consejo Consultivo
Anne-Laure DELATTE
Asociado de investigación
Annette ALSTADSAETER
Asociado de investigación
Barbara STAGE
Asociado de investigación
Bluebery PLANTEROSE
Investigador
Camille LANDAIS
Miembro del Consejo Consultivo
Carlo GARBARINO
Asociado de investigación
Charlotte BARTELS
Asociado de investigación
Clara MARTINEZ-TOLEDANO
Asociado de investigación
Delphine NOUGAYREDE
Miembro del Consejo Consultivo
Dina POMERANZ
Miembro del Consejo Consultivo
Dominik BERNHOFER
Asociado de investigación
Eloi FLAMANT
Asistente de investigación
Elvin LE POUHAER
Asistente de investigación
Emmanuel SAEZ
Miembro del Consejo Consultivo
Florian SCHEUER
Asociado de investigación
Francesco PAPPADÀ
Asociado de investigación
Francisco GABRIEL
Asistente de investigación
Friederike JAICH
Asistente de comunicación y eventos
Gabriel ZUCMAN
Director
Giulia ALIPRANDI
Becario postdoctoral
Gunther CAPELLE BLANCARD
Asociado de investigación
Hjalte FEJERSKOV BOAS
Estudiante de doctorado
Jakob MIETHE
Asociado de investigación
Jeanne BOMARE
Asociado de investigación
Joachim ENGLISCH
Asociado de investigación
Jules DUCEPT
ASOCIADO DE INVESTIGACIÓN
Lauge LARSEN
Estudiante de doctorado
Laurent SIMULA
Asociado de investigación
Ségal Le Guern Herry
Léo TAMAYO
Director de Asociaciones
Lucas CHANCEL
Asesor principal
Manon FRANCOIS
Researcher
Maximo JARAMILO
Asociado de investigación
Michael KEEN
Miembro del Consejo Consultivo
Miroslav PALANSKY
Asociado de investigación
Mona BARAKE
Becario postdoctoral
Niels JOHANNESEN
Codirector
Panos NICOLAIDES
Director de Investigación
Paul-Emmanuel CHOUC
Asistente de investigación
Petr JANSKY
Miembro del Consejo Consultivo
Pietro GEUNA
ASOCIADO DE INVESTIGACIÓN
Rasmus Corlin CHRISTENSEN
Asociado de investigación
Sarah GODAR
Investigador
Stefan BACH
Asociado de investigación
Sébastien LAFFITTE
ASOCIADO DE INVESTIGACIÓN
Theresa NEEF
Investigador
Tommaso FACCIO
Asociado de investigación
Vincent BOUVATIER
Asociado de investigación
Anne MICHEL
Miembro del Consejo Consultivo
Anne-Laure DELATTE
Asociado de investigación
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
Asociado de investigación
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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Barbara STAGE
Asociado de investigación
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.
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.
Camille LANDAIS
Miembro del Consejo Consultivo
Carlo GARBARINO
Asociado de investigación
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.
Charlotte BARTELS
Asociado de investigación
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.
Delphine NOUGAYREDE
Miembro del Consejo Consultivo
Dina POMERANZ
Miembro del Consejo Consultivo
Dominik BERNHOFER
Asociado de investigación
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.
Eloi FLAMANT
Asistente de investigación
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.
Emmanuel SAEZ
Miembro del Consejo Consultivo
Florian SCHEUER
Asociado de investigación
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.
Francesco PAPPADÀ
Asociado de investigación
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
Asistente de investigación
Francisco is currently working on corporate tax avoidance. He has previously studied applied mathematics at Técnico (Lisbon), computer science at the KU Leuven and is completing a MSc in Economic Decision and Cost Benefit Analysis at the Paris School of Economics. He has previous experience as a safety consultant and as a software engineer.
Friederike JAICH
Asistente de comunicación y eventos
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.
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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Giulia ALIPRANDI
Becario postdoctoral
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.
Gunther CAPELLE BLANCARD
Asociado de investigación
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.
Hjalte FEJERSKOV BOAS
Estudiante de doctorado
Jakob MIETHE
Asociado de investigación
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.
Jeanne BOMARE
Asociado de investigación
Joachim ENGLISCH
Asociado de investigación
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.
Jules DUCEPT
ASOCIADO DE INVESTIGACIÓN
Lauge LARSEN
Estudiante de doctorado
Laurent SIMULA
Asociado de investigación
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.
Léo TAMAYO
Director de Asociaciones
Léo Tamayo is our Partnership Director. He manages the grant we received from the EU Commission, secures new funding for the Observatory, and works with the various teams (contracts, finances, IT, etc.) within the Paris School of Economics. Léo has extensive experience managing complex EU contracts and knows the Paris School of Economics inside out.
Lucas CHANCEL
Asesor principal
Manon FRANCOIS
Researcher
Manon Francois is a researcher at the EU Tax Observatory and a PhD student at the Paris School of Economics. Her work focuses on corporate tax avoidance, investigating channels through which firms avoid taxes and potential tax reforms.
Maximo JARAMILO
Asociado de investigación
Michael KEEN
Miembro del Consejo Consultivo
Miroslav PALANSKY
Asociado de investigación
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.
Mona BARAKE
Becario postdoctoral
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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Niels JOHANNESEN
Codirector
Panos NICOLAIDES
Director de Investigación
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.
Paul-Emmanuel CHOUC
Asistente de investigación
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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Petr JANSKY
Miembro del Consejo Consultivo
Pietro GEUNA
ASOCIADO DE INVESTIGACIÓN
Sarah GODAR
Investigador
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 is a PhD student at Charles University in Prague working on corporate tax avoidance.
Stefan BACH
Asociado de investigación
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.
Theresa NEEF
Investigador
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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Tommaso FACCIO
Asociado de investigación
Vincent BOUVATIER
Asociado de investigación
Nuestros socios académicos
Como complemento al trabajo de sus equipos, el EU Tax Observatory comparte ideas y conocimientos con una red de expertos fiscales de alto nivel de toda Europa, para elaborar los estudios más sólidos e integradores posibles.
Financiación y socios
Para llevar a cabo su misión, el EU Tax Observatory se apoya en una red de socios que comparten sus valores de independencia e integridad, y que se comprometen a apoyar sus acciones. El Observatorio Fiscal de la UE está siempre interesado en establecer nuevas asociaciones con personas y partes interesadas. Para más información, póngase en contacto con nosotros.
Únase a nosotros
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