We’re thrilled to announce that the EU Tax Observatory (EUTO) has evolved into the International Tax Observatory (ITO)
Building on the strong foundation of EUTO, we are now expanding our mission to address global tax evasion, wealth concentration, illicit financial flows, and the intersection of taxation and the environment.
Our purpose
Our purpose
The International Tax Observatory conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters dialogue between the scientific community, civil society, and policymakers worldwide.
Recent publications
29.08.2025
Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups in Brazil, capturing all income and all tax payments.
30.01.2026
Revisiting Formulary Apportionment in the UN Tax Negotiations: Design Choices and Policy Implications
This brief aims to support the policy debate by explaining what “formulary apportionment” could mean in practice under different approaches.
21.01.2026
The instruments of profit shifting
Using firm-level data for France in 2018, the paper provides the first joint quantification of the three main profit-shifting channels: transfer mispricing in goods trade, intangible assets and services traded with tax havens, and intra-firm debt.
Our news
05.02.2026
Press Release: Announcing the International Tax Observatory
We are thrilled to announce the launch of the International Tax Observatory (ITO) on February 5, 2026. The ITO will continue and expand the work of the EU Tax Observatory.
04.12.2025
Press Release: How profit shifting cuts into employee profit-sharing
Paris, December 4, 2025 - A new study by the European Tax Observatory, based on previously unpublished confidential data, shows that the 314 largest French multinationals shift more than €10 billion in profits out of France each year.
29.08.2025
Press Release: Unprecedented Study Provides New Picture of Inequality and Taxes Paid in Brazil
28 August 2025 - A groundbreaking study led by a group of Brazilian and international economists reveals unprecedented findings reshaping our understanding of Brazil’s inequality and tax system.
In the press
16.03.2026
Bloomberg Law
OECD Digital Tax Talk Prospects Overshadowed by ‘US Fatigue’
For the US, the logic of engaging in a multilateral treaty was to stop more countries from imposing new taxes, which also created a compliance headache for companies even if their revenue wasn't very high, explained Quentin Parrinello.
16.03.2026
Altinget
Economist: Food stamps for millionaires illustrate why a wealth tax is necessary
Gabriel Zucman, one of the world’s leading experts on global wealth taxation, explained this last Monday at a technical briefing for Danish economists.
15.03.2026
Financial Times
Wealth taxes’ design flaws consign them to failure
Many countries are sitting on large deficits, taxes targeted at the rich raise revenue without inconveniencing the vast bulk of voters, and they serve a useful redistributive function in the face of rising wealth inequality and tax-reduction wheezes employed by the ultra-rich.
Our Tools
To widen access to knowledge, the International Tax Observatory provides interactive tools, including a simulator of the tax deficit of multinational companies, and an explorer of country-by-country data on the activities of multinationals firms.
Our events
Paris School of Economics, 48 Boulevard Jourdan 75014 04.06.2026
World Inequality Conference 2026
The World Inequality Lab is organizing the third edition of the World Inequality Conference, to be held at the Paris School of Economics on June 4-6, 2026.
Hybride 01.09.2025
2025-26 Lunch Seminar
Twice a month, the International Tax Observatory holds a seminar to discuss the challenges posed to national tax systems by the increased global mobility of capital and labour.
Join Us
Newsletter
Subscribe