The EU Tax Observatory is a new independent research laboratory that aims to conduct and disseminate innovative and high-quality scientific research on taxation and to stimulate exchanges between the scientific community, civil society and policy makers. It was created with funding from the European Union and is hosted at the Paris School of Economics.

Headed by Professor Gabriel Zucman, the Tax Observatory aims to contribute to the development of knowledge and the emergence of new concrete proposals to address the tax and inequality challenges of the 21st century.

It maintains a public database on tax optimisation and tax fraud. This database provides an overview of the empirical evidence established by economic research in the field, particularly in Europe.

The Tax Observatory has also published its first report, entitled “Collecting the tax deficit of multinational companies: Simulations for the European Union”. The report estimates the amount of tax revenue that the EU could raise by imposing a minimum tax on the profits of multinational companies. It was prepared by Mona Baraké, Paul-Emmanuel Chouc, Theresa Neef and Gabriel Zucman.

Comments are closed.