Mission 1
To conduct and disseminate cutting-edge innovative research on taxation, with a focus on tax evasion and fraud, and potential solutions to these problems.
About us
The International Tax Observatory is an independent research laboratory hosted at the Paris School of Economics.
It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.
Missions
The International 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.
Mission 2
To promote a democratic, inclusive, and pluralistic debate on the future of taxation by fostering dialogue between the scientific community, civil society, and policymakers worldwide.
Mission 3
To provide access to knowledge on taxation by making available to the general public a repository of data and analysis on our study topics, as well as interactive tools that allow them to easily understand and exploit them.
Annual Reports
Annual Report 2024/2025
Meet our team
João Pereira dos Santos
Kevin Parra Ramirez
Sarah Clifford
João Pereira dos Santos
Davi Bhering
Thiago Scot
Luciana Barcarolo
Celso Campos
Javier Feinmann
Leonardo Moreira
Susana Peralta
Lorenzo Garlanda-Longueville
Mathias Lé
Raquel Miranda
Elsa Leromain
Joana Garcia
Sónia Cabral
Miroslav Palanský
Petr Janský
Tomáš Boukal
Kristina Strohmaier
Matěj Bajgar
Tijmen Tuinsma
Ben Tippet
Petr Jansky
Associate Professor of Economics, Charles University
David Szakonyi
Juliana Londoño-Vélez
Giulia Aliprandi
Senior Researcher
Miguel Almunia
Research Fellow
Annette Alstadsæter
Senior Researcher
Mathilde Auburtin
Events and Communications Officer
Stefan Bach
Research Fellow
Pierre Bachas
Senior Researcher
Sofía Balladares Herbert
Research Assistant
Mona Barake
Researcher
Charlotte Bartels
Research Fellow
Enea Baselgia
Visiting PhD Student
Enea Baselgia
Research fellow
Dominik Bernhofer
Research Fellow
Katarzyna Bilicka
Hjalte Fejerskov Boas
Research Fellow
Jasper Boll
Research Assistant
Jeanne Bomare
Research fellow
Kane Borders
Junior Researcher
Vincent Bouvatier
Research Fellow
Anne Brockmeyer
Julie Brun Bjørkheim
Thijs Busschots
Research Assistant
Gunther Capelle Blancard
Research Fellow
Elisa Casi-Eberhard
Research Fellow
Lucas Chancel
Senior Advisor
Inga Chilashvili
Communications Officer
Alice Chiocchetti
PhD Student
Paul-Emmanuel Chouc
Affiliate PhD Student
Matthew Collin
Senior Researcher
Marylou Colombet
Affiliate PhD Student
Rasmus Corlin Christensen
Research Fellow
Teona Cretu
Research Assistant
Léo Czajka
Researcher
Ronald B. Davies
Eva Davoine
Affiliate PhD Student
Lauren Debussy
Administrative Manager
Anne-Laure Delatte
Research Fellow
Lucas Delbecq
Research Assistant
Samuel Delpeuch
Senior Researcher
Anne-Priscille Desbarres
Communication Director
Roel Dom
Evgeniya Dubinina
Visiting PhD Student
Aymeric Ducatez
Research Assistant
Jules Ducept
Affiliate PhD student
Carmen Durrer de La Sota
Affiliate PhD Student
Joachim Englisch
Research Fellow
Tommaso Faccio
Research Fellow
Souleymane Faye
Research Assistant
Alessandro Ferrari
Eloi Flamant
Research Assistant
Margarita Lopez Forero
Banque de France, Université Paris-Saclay - Univ Evry, EPEE
Stéphane Frachot
Research Assistant
Manon François
Researcher
Francisco Gabriel
Data Scientist
Carl Gaigné
Carlo Garbarino
Research Fellow
Bertrand Garbinti
Research Fellow
Javier Garcia-Bernardo
Amory Gethin
Pietro Geuna
Research Assistant
Idann Gidron
Data Coordinator - Atlas
Alexandre Gnaedinger
Research Assistant
Sarah Godar
Researcher
Jonathan Goupille-Lebret
Research Fellow
Laure Heidmann
Affiliate PhD student
Florian M. Hollenbach
Friederike Jaich
Communications Officer
Maximo Jaramilo
Research Fellow
Niels Johannesen
Director of the Oxford University Centre for Business Taxation
Joseph Enguehard
Ida Kankaanranta
Visiting PhD Student
Michael Keen
Deputy Director of the Fiscal Affairs Department, International Monetary Fund
Igor Kolesnikov
Evangelos Koumanakos
Claus Thustrup Kreiner
Sébastien Laffitte
Senior Researcher
Camille Landais
Professor of Economics, London School of Economics
Dominika Langenmayr
Visiting Professor
Lauge Larsen
Ph.D. Student
Ségal Le Guern Herry
Senior Researcher
Elvin Le Pouhaër
Ph.D. Student
Wouter Leenders
Affiliate PhD Student
Rémi Lei
Postdoctoral scholar
Giacomo Lo Conte
Visiting PhD Student
Léonard Mouillet
Research Assistant
Samira Marti
Julien Martin
Clara Martinez-Toledano
Research Fellow
Isabel Z. Martínez
Alice Mazzacurati
Research Assistant
Benjamin Michallet
Paris School of Economics
Anne Michel
Journalist, Le Monde
Jakob Miethe
Research Fellow
Karan Mishra
Affiliate Researcher
Edoardo Montagner
Research Assistant
Ninon Moreau-Kastler
Researcher
Xabier Moriana
Research Assistant
Carolina Moura
Research Assistant
Federico Muscarà
Research Assistant
Mathilde Muñoz
Research Fellow
Eva Nappert
Research Assistant
Theresa Neef
Researcher
Panayiotis Nicolaides
Research Director
Riccardo Norbiato
Postdoctoral Scholar
Delphine Nougayrède
Lawyer, Lecturer at Columbia Law School (2015-2021)
Martijn Nouwen
Research Fellow
Agathe Noyer
Junior Researcher
Carlos Oliveira
Research Assistant
Lamia Oualalou
General Manager
Miroslav Palansky
Research Fellow
Theo Palomo
Affiliate PhD Student
Francesco Pappadà
Research Fellow
Mathieu Parenti
Senior Researcher
Quentin Parrinello
Policy Director
Thomas Piketty
Bluebery Planterose
Ph.D. Student
Dina Pomeranz
Professor of Economics, University of Zurich
Cesar Poux
Affiliate PhD Student
Steffen Redeker
Research Assistant
Gaspard Richard
Research Assistant
Marius Ring
Olivia Ronsain
Communication Director
Emmanuel Saez
Professor of Economics, University of California at Berkeley
Carlos Salgado
Research Assistant
Florian Scheuer
Research Fellow
Johannes Scheuerer
David Seim
Research Fellow
Camille Semelet
Laurent Simula
Research Fellow
Barbara Stage
Research Fellow
Leo Tamayo
General Manager
Katia Toledo Ruiz
Dario Tortarolo
Farid Toubal
Mikayel Tovmasyan
Visiting PhD Candidate
Vytautas Valuta
Research Assistant
Giulia Varaschin
Policy Advisor
Juan Vergara
Research Assistant
Vincent Vicard
Research Fellow
Vicente Silva
Senior Policy Advisor
Ludvig Wier
Yuliana Calvillo Solis
Administrative Manager
Gerrit von Zedlitz
Research Assistant
Gabriel Zucman
Director
Andreas Økland
Researcher
Petr Jansky
Associate Professor of Economics, Charles University
Related articles
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 sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs).
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.…
Giulia Aliprandi
Senior Researcher
Giulia Aliprandi is a Senior Researcher at the International 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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Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country…
The European Union’s Public Country-by-Country Reporting (CbCR) Directive aims to make where multinationals operate and where they pay tax visible…
Shift or Share? Profit Shifting and Workers’ Profit-Sharing
This paper quantifies how profit shifting erodes workers’ earnings by reducing profit-sharing payouts in French multinational firms.
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
Australian Public CbCR: filling the gaps?
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…
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…
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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Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
Safely Opening Pandora’s Box: A Guide for Researchers Working with…
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…
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…
Pierre Bachas
Senior Researcher
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Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative…
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups…
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
Research Assistant
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 Services Tax
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.
Enea Baselgia
Visiting PhD Student
Related articles
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 Services Tax
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…
Hjalte Fejerskov Boas
Research Fellow
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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…
Jasper Boll
Research Assistant
Jasper se incorporó al Observatorio Fiscal Internacional en 2025 como asistente de investigación en el Programa de Riqueza. Tiene un máster por la Paris School of Economics y completó sus estudios de grado en la London School of Economics y Sciences Po. Jasper es originario de Berlín y cursó sus estudios secundarios en el UWC Robert Bosch College.
Jeanne Bomare
Research fellow
Related articles
When Bankers Become Informants: Behavioral Effects of Automatic Exchange of…
Over the past decade, more than 100 jurisdictions have signed AEoI in an effort to fight cross-border tax evasion. This…
Will We Ever Be Able to Track Offshore Wealth? Evidence…
This paper provides evidence of the growing importance of real estate assets in offshore portfolios.
Kane Borders
Junior Researcher
Related articles
Advancing Corporate Tax Transparency
This report examines the current landscape of corporate tax transparency and evaluates how emerging transparency measures could shape future developments…
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.
Digital Services Tax
Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly…
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…
Thijs Busschots
Research Assistant
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 International 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.
Inga Chilashvili
Communications Officer
Inga Chilashvili joined the International 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
Related articles
Three Lessons on the Interaction Between CFC Rules and Pillar…
The implementation of Pillar 2 represents a major step forward in international tax cooperation. However, this policy note finds that…
When Extractive Profits End up in Tax Havens: Lessons for…
This policy brief builds on the working paper “The Global Allocation of Extractive Windfalls” (2026), and documents how extractive profits…
The Global Allocation of Extractive Windfalls
Oil, gas, and mineral extraction generates large economic rents, but it remains unclear how windfall profits are distributed across multinational…
Shift or Share? Profit Shifting and Workers’ Profit-Sharing
This paper quantifies how profit shifting erodes workers’ earnings by reducing profit-sharing payouts in French multinational firms.
Paul-Emmanuel Chouc
Affiliate PhD Student
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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.
Matthew Collin
Senior Researcher
Matthew Collin is a Senior Researcher at the International 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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Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
When Bankers Become Informants: Behavioral Effects of Automatic Exchange of…
Over the past decade, more than 100 jurisdictions have signed AEoI in an effort to fight cross-border tax evasion. This…
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…
Safely Opening Pandora’s Box: A Guide for Researchers Working with…
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…
The End of Londongrad? Ownership transparency and Offshore Investment in…
This paper studies the impact of beneficial ownership transparency in the British real estate market.
The Mystery of Anonymous Investment in US Real Estate
This note addresses the significant concerns associated with anonymous real estate ownership in the United States, highlighting how a considerable…
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…
Léo Czajka
Researcher
Eva Davoine
Affiliate PhD Student
Samuel Delpeuch
Senior Researcher
Samuel Delpeuch is a Senior Researcher at the International Tax Observatory and a Scientific Advisor at the French Council of Economic Analysis. His research primarily focuses on international taxation issues and spans various fields, including international trade, international macroeconomics, public economics, and public finance. His recent work examines the impact of multinational firms on globalization and their relationship with governments and national legal frameworks. Samuel earned his PhD in Economics from Sciences Po in December 2023, under the supervision of Thierry Mayer and Philippe Martin. Previously, he worked for two years as an economist at the OECD’s Centre for Tax Policy and Administration.
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Three Lessons on the Interaction Between CFC Rules and Pillar…
The implementation of Pillar 2 represents a major step forward in international tax cooperation. However, this policy note finds that…
Revisiting Formulary Apportionment in the UN Tax Negotiations: Design Choices…
This brief aims to support the policy debate by explaining what “formulary apportionment” could mean in practice under different approaches.
Evgeniya Dubinina
Visiting PhD Student
Jules Ducept
Affiliate PhD student
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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…
Carmen Durrer de La Sota
Affiliate PhD Student
Margarita Lopez Forero
Banque de France, Université Paris-Saclay - Univ Evry, EPEE
Stéphane Frachot
Research Assistant
Stéphane is a research assistant at International Tax Observatory. He previously worked as a research assistant at the Institut des Politiques Publiques and as a trainee at the French Treasury. He holds a Master’s degree in Analysis and Policy in Economics (APE) from the Paris School of Economics, and is currently conducting research on international real estate.
Manon François
Researcher
Related articles
Shift or Share? Profit Shifting and Workers’ Profit-Sharing
This paper quantifies how profit shifting erodes workers’ earnings by reducing profit-sharing payouts in French multinational firms.
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
Tax Avoidance and the Complexity of Multinational Enterprises
Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?
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…
Javier Garcia-Bernardo
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Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting.…
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.…
Idann Gidron
Data Coordinator - Atlas
Idann Gidron is the Research Assistant for Atlas of the Offshore World project at the International 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 post-doctoral researcher at the International 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.
Related articles
Offshore Wealth and Uneven Transparency: Implications for Developing Countries
This research note builds on the updated offshore wealth series from the Atlas of the Offshore World to examine these…
Global Offshore Wealth, 2001–2023
This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts…
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…
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…
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…
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).
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…
Niels Johannesen
Director of the Oxford University Centre for Business Taxation
Michael Keen
Deputy Director of the Fiscal Affairs Department, International Monetary Fund
Sébastien Laffitte
Senior Researcher
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?
Related articles
Revisiting Formulary Apportionment in the UN Tax Negotiations: Design Choices…
This brief aims to support the policy debate by explaining what “formulary apportionment” could mean in practice under different approaches.
Effective Tax Blacklists: Rethinking Criteria For the 21st Century
This report examines the evolution of harmful corporate tax practices in recent years, as well as the development of blacklists…
Profit Shifting and International Tax Reforms
We propose a model of corporate tax avoidance that separates profits generated by real economic activities from paper profits shifted…
The Market for Tax Havens
This paper investigates the determinants and consequences of the development of tax havens using a novel database that tracks the…
Ségal Le Guern Herry
Senior Researcher
Elvin Le Pouhaër
Ph.D. Student
Elvin is a PhD student at the Paris School of Economics and the École Normale Supérieure – PSL. His current research focuses on international tax agreements (Common Reporting Standards, Pillar One Amount A, Country-by-country reports) and cryptocurrencies.
Related articles
Revisiting Formulary Apportionment in the UN Tax Negotiations: Design Choices…
This brief aims to support the policy debate by explaining what “formulary apportionment” could mean in practice under different approaches.
Measurement Matters: How profit measurement affects profit shifting
This paper examines how the choice between book profits and taxable income affects profit shifting estimation.
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…
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…
Rémi Lei
Postdoctoral scholar
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.
Léonard Mouillet
Research Assistant
Léonard es asistente de investigación en el Observatorio Fiscal Internacional. Tiene un máster en Análisis y Política Económica (APE) por la Escuela de Economía de París.
Isabel Z. Martínez
Related articles
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…
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…
Benjamin Michallet
Paris School of Economics
Related articles
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…
Edoardo Montagner
Research Assistant
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.
Ninon Moreau-Kastler
Researcher
Ninon Moreau-Kastler is a researcher at the International 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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When Extractive Profits End up in Tax Havens: Lessons for…
This policy brief builds on the working paper “The Global Allocation of Extractive Windfalls” (2026), and documents how extractive profits…
The Global Allocation of Extractive Windfalls
Oil, gas, and mineral extraction generates large economic rents, but it remains unclear how windfall profits are distributed across multinational…
No blood in my mobile: regulating foreign suppliers
This paper studies the enforcement of new due diligence policies, which constrain firms to curb foreign sourcing linked to human…
Supply Chain Due Diligence: Impacts and Avoidance through Legal Havens
This policy note highlights key results of the Working Paper entitled “No blood in my mobile: regulating foreign suppliers” (2025)…
Proportional Treatment Effects in Staggered Settings: An Approach for Poisson…
The paper proposes a counterfactual approach to measure proportional treatment effects for staggered multiplicative difference-in-differences (DiD) models with Poisson Pseudo-Maximum…
Carolina Moura
Research Assistant
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Global Offshore Wealth, 2001–2023
This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts…
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…
Federico Muscarà
Research Assistant
Federico is a research assistant at the International Tax Observatory. From an academic perspective, he has recently completed a Master’s degree in Economics and Public Policy at Sciences Po, after previously studying at the University of Turin and the Collegio Carlo Alberto. His background includes research experiences and professional experience at public and international institutions, namely the OECD’s Center for Tax Policy and Administration and the Italian Ministry of Enterprises and Made in Italy. He is currently working on Transfer pricing with Giulia Aliprandi.
Eva Nappert
Research Assistant
Eva Nappert is a Research Assistant at the International Tax Observatory. Before joining the ITO, she gained research experience at the London School of Economics and Political Science (LSE) and the German Development Bank (KfW), among others. She holds a dual Master’s degree in Political Economy from LSE and Sciences Po Paris.
Theresa Neef
Researcher
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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…
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.
Panayiotis Nicolaides
Research Director
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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…
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…
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…
Riccardo Norbiato
Postdoctoral Scholar
Riccardo Norbiato is a postdoctoral scholar at the Paris School of Economics and the International Tax Observatory. He holds a PhD from CREST-École Polytechnique, where he developed his research on international trade and environmental economics.
Agathe Noyer
Junior Researcher
Agathe Noyer is a junior researcher at the International 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.
Carlos Oliveira
Research Assistant
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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…
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…
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).
Theo Palomo
Affiliate PhD Student
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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Aligning Competitiveness and Sustainability: How Border Adjustments Can Strengthen the…
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
Profit Shifting and International Tax Reforms
We propose a model of corporate tax avoidance that separates profits generated by real economic activities from paper profits shifted…
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.
Quentin Parrinello
Policy Director
Quentin Parrinello is a Policy Director at the International Tax Observatory. 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 extensive experience working on tax policy campaigns. In 2020, he was appointed among the 35 leaders of the future on taxation by TaxCoop.
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Progressive Taxation and Inequality: Minimum Taxation of High-Net-Worth Individuals in…
This report, commissioned by Brazil under the PTLAC Presidency from the International Tax Observatory (ITO), analyses the progressivity of tax…
When Extractive Profits End up in Tax Havens: Lessons for…
This policy brief builds on the working paper “The Global Allocation of Extractive Windfalls” (2026), and documents how extractive profits…
Revisiting Formulary Apportionment in the UN Tax Negotiations: Design Choices…
This brief aims to support the policy debate by explaining what “formulary apportionment” could mean in practice under different approaches.
From Tax Secrecy to Tax Transparency? 10 years of Common…
This policy note summarizes the conclusions of several working papers written by researchers from the EU Tax Observatory and colleagues.…
Wealth taxes and high-net-worth individuals in Europe: Five Lessons for…
This brief reviews the history of net wealth taxes and comes up with five lessons for modern approaches to effectively…
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,…
Resources for a Safe and Resilient Europe: The Case for…
This policy note provides a revenue estimate of how much European Member States could raise with a minimum tax of…
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.
Bluebery Planterose
Ph.D. Student
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
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
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…
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…
Emmanuel Saez
Professor of Economics, University of California at Berkeley
Carlos Salgado
Research Assistant
Carlos Salgado is a Research Assistant at the International Tax Observatory. He holds a Master’s degree in Development Economics from Université Paris 1 Panthéon-Sorbonne. Carlos previously worked as a Consultant for the United Nations Development Programme (UNDP) in Honduras and as a Research Assistant for the CNRS at the Paris School of Economics. He is mainly interested in political economy and development.
Camille Semelet
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The Distribution of Profit Shifting
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the…
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…
Farid Toubal
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Profit Shifting and International Tax Reforms
We propose a model of corporate tax avoidance that separates profits generated by real economic activities from paper profits shifted…
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.
Vytautas Valuta
Research Assistant
Vytautas is a Research Assistant at the International Tax Observatory. His previous experience includes working as a predoctoral research fellow at the University of Zurich for Professor Hans Joachim Voth and public sector consulting at Ernst & Young on EU4Digital projects. He holds a master’s degree in Economics from University College London.
Giulia Varaschin
Policy Advisor
Giulia Varaschin joined the International Tax Observatory as a Senior 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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Three Lessons on the Interaction Between CFC Rules and Pillar…
The implementation of Pillar 2 represents a major step forward in international tax cooperation. However, this policy note finds that…
When Extractive Profits End up in Tax Havens: Lessons for…
This policy brief builds on the working paper “The Global Allocation of Extractive Windfalls” (2026), and documents how extractive profits…
Revisiting Formulary Apportionment in the UN Tax Negotiations: Design Choices…
This brief aims to support the policy debate by explaining what “formulary apportionment” could mean in practice under different approaches.
Wealth taxes and high-net-worth individuals in Europe: Five Lessons for…
This brief reviews the history of net wealth taxes and comes up with five lessons for modern approaches to effectively…
Supply Chain Due Diligence: Impacts and Avoidance through Legal Havens
This policy note highlights key results of the Working Paper entitled “No blood in my mobile: regulating foreign suppliers” (2025)…
Aligning Competitiveness and Sustainability: How Border Adjustments Can Strengthen the…
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
Resources for a Safe and Resilient Europe: The Case for…
This policy note provides a revenue estimate of how much European Member States could raise with a minimum tax of…
Juan Vergara
Research Assistant
Juan Camilo Vergara is a Research Assistant at the International Tax Observatory. He holds dual Master’s degrees in Applied Economics from Universidad de los Andes and in Public Policy and Development from the Paris School of Economics. Prior to moving to Paris, he worked at Colombia’s Central Bank and a credit rating agency. His interests lie in the intersection between public economics and development, with a focus on how fiscal systems can advance equity, efficiency, and sustainable growth.
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Offshore Wealth and Uneven Transparency: Implications for Developing Countries
This research note builds on the updated offshore wealth series from the Atlas of the Offshore World to examine these…
Progressive Taxation and Inequality: Minimum Taxation of High-Net-Worth Individuals in…
This report, commissioned by Brazil under the PTLAC Presidency from the International Tax Observatory (ITO), analyses the progressivity of tax…
Vincent Vicard
Research Fellow
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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:…
Tax Avoidance and the Complexity of Multinational Enterprises
Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?
Vicente Silva
Senior Policy Advisor
Vicente Silva is Senior Policy Advisor at the International Tax Observatory. His work focuses on the taxation of high-net-worth individuals and international tax policy. He collaborates with governments, experts, and international organisations to bring the Observatory’s proposals into key tax policy debates. He is a Senior Atlantic Fellow at the London School of Economics (LSE), where he completed a master’s degree in Inequalities. He also holds a master’s degree in International Law and Human Rights from the University of Essex.
Gerrit von Zedlitz
Research Assistant
Related articles
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 International 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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Personal Holding Companies, Tax Progressivity, and Inequality
We exploit twenty years of administrative micro-data linking firms to owners in Sweden and Norway to analyze how the use…
Taxing Extreme Wealth in the United Kingdom: Revenue Estimates for…
This report presents a response to these challenges: a minimum 2% average annual tax on the total wealth of households…
California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates
This paper documents the wealth of California’s billionaires and the taxes they pay. California billionaires’ wealth exceeds $2 trillion today,…
Progressive Taxation and Inequality: Minimum Taxation of High-Net-Worth Individuals in…
This report, commissioned by Brazil under the PTLAC Presidency from the International Tax Observatory (ITO), analyses the progressivity of tax…
Did the Tax Cuts and Jobs Act Reduce Profit Shifting…
The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting.…
Global Offshore Wealth, 2001–2023
This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts…
Wealth taxes and high-net-worth individuals in Europe: Five Lessons for…
This brief reviews the history of net wealth taxes and comes up with five lessons for modern approaches to effectively…
Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative…
The paper uses population-wide administrative micro-data to provide new estimates of income inequality and effective tax rates by income groups…
Resources for a Safe and Resilient Europe: The Case for…
This policy note provides a revenue estimate of how much European Member States could raise with a minimum tax of…
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…
A blueprint for a coordinated minimum effective taxation standard for…
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
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…
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…
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…
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.…
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
Researcher
Andreas Økland is a Postdoctoral at Norwegian University of Life Sciences (NMBU). He is the real estate data coordinator for the International Tax Observatory project Atlas of the 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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Who Owns Offshore Real Estate? Evidence from Dubai
The paper uses novel leaked microdata to study offshore real estate in Dubai, a fast-growing tax haven.
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…
Safely Opening Pandora’s Box: A Guide for Researchers Working with…
In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss…
The Mystery of Anonymous Investment in US Real Estate
This note addresses the significant concerns associated with anonymous real estate ownership in the United States, highlighting how a considerable…
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…
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,…
Our academic partners
Complementing the work of its teams, the International Tax Observatory shares ideas and expertise with a global network of high-level tax experts.
Our Funders
Hosted by the Paris School of Economics (PSE), the International Tax Observatory currently operates with an annual budget of about 2.3 million euros, mainly sourced from public institutions, public development and research agencies, non-profit organizations, and philanthropic contributions.
Over the 2021-2025 period, our total resources can be broken down as follows:
- 46% from the European Union. This funding is dedicated to the work carried out under the label EU Tax Observatory initiative (EUTO). Learn more
- 29% from Norad (Norwegian Agency for Development Cooperation), Norway’s directorate for development cooperation.
- 5% from Skatteforsk (Norwegian Centre for Taxation), an independent research center focusing on taxation and public economics.
- 5% from Open Society Foundations (OSF), 3% from Hewlett Foundation, 0.5% from European Climate Foundation (ECF).
- 9% from philanthropic donations, including contributions from private individuals.
- 3% from other public and private institutions.
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