EU Tax Observatory

What EU Tax Observatory does

The EU Tax Observatory is an EU-funded research initiative established in 2021 and hosted in Paris, Île-de-France, operating as a subsidiary of the International Tax Observatory (ITO), itself a research laboratory of the Paris School of Economics. It is jointly implemented through two complementary grants and consortia: EU TAX COMPASS (coordinated by Bruegel), which studies how taxation shapes competitiveness, investment, sustainable growth, green taxation, and the modernisation of VAT; and EUTO GAP (coordinated by ITO), which focuses on the tax gap including evasion, fraud, avoidance, and aggressive tax planning. Funding flows from the European Commission (DG TAXUD) under the Fiscalis programme.

Its core product offerings are four publicly available interactive data tools: the Tax Deficit Simulator (which computes the tax deficit of multinational companies and simulates revenue under different collection scenarios), the Country-by-Country Data Explorer (for analyzing CbCR data across jurisdictions), the Public Country-by-Country Reports Explorer (a database of publicly disclosed multinational CbCRs), and the Public Repository (for replication archives and supplementary materials). These tools sit atop a research base of administrative micro-data, leaked financial datasets, and country-by-country reporting, and are complemented by an extensive publication portfolio including the Global Tax Evasion Report, working papers, and policy notes.

The Observatory serves European and national policymakers, tax authorities, academic researchers, journalists, NGOs, and the general public. It does not generate commercial revenue: all publications and tools are distributed free of charge, consistent with its mission as a publicly funded research initiative supporting evidence-based EU tax policymaking. Distribution occurs primarily through the taxobservatory.eu portal and social channels on Bluesky, X, and LinkedIn, supplemented by academic seminars and conferences across Europe.

Name

EU Tax Observatory

Legal name

EU Tax Observatory

Website

https://taxobservatory.eu

Company type

Private

Founded year

2021

Operating status

Operating

Headcount range

11–50 employees

Short description

The EU Tax Observatory is a Paris-based, EU-funded research initiative that produces independent research and interactive data tools on tax fairness, evasion, avoidance, and competitiveness for European policymakers, tax authorities, academics, and the public.

Ownership category

akta.pro rank

Product category

Tax Policy Research

NAICS

Administration of Economic Programs (9261), Executive, Legislative, and Other General Government Support (921)

akta.pro primary industry

Tax Policy, Legislation & Rulings (BPAIADAA)

akta.pro secondary industry

Tax Law (BPAHAAAG)

Keywords

• Tax policy research
• Tax gap analysis
• Corporate taxation
• International taxation
• Tax transparency data

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Marketing or Sales

Distribution channels1 record

Marketing channels6 records

Core offering

The EU Tax Observatory produces independent research and analysis on tax policy, including reports, working papers, policy notes, and policy briefs on corporate taxation, tax havens, tax avoidance, and the distributional impact of taxation. It operates interactive data exploration tools built on Country-by-Country Reporting data to estimate corporate tax gaps and support evidence-based policymaking for European institutions, governments, and the research community.

Product overview

EU Tax Observatory is an EU-funded research initiative organized into two complementary grants: EU TAX COMPASS and EUTO GAP. The initiative produces high-quality research on taxation and develops data resources for informing EU tax policy. Its core product offerings consist of four interactive data tools: the Tax Deficit Simulator (for simulating multinational tax revenue scenarios), the Country-by-Country Data Explorer (for analyzing CbCR data), the Public Country-by-Country Reports Explorer (for accessing publicly disclosed multinational tax data), and the Public Repository (for hosting research datasets and replication materials). The portfolio is complemented by an extensive portfolio of publications including reports, working papers, and policy notes covering topics such as tax avoidance, tax evasion, tax competition, and wealth taxation.

Differentiator

Problem solved

Functional benefit

Brands

• EUTO COMP: EU TAX COMPASS - exploring how taxation shapes competitiveness, investment, and sustainable growth, while promoting fairness, efficiency, and improved tax policy design
• EUTO GAP

Quantifiable outcome

• Offshore tax evasion by wealthy individuals has declined by a factor of about three over the last 10 years due to automatic exchange of bank information
• +5 more outcomes

Segments5 records

Ideal customer profiles2 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Partnerships

Eight partnerships are on record, tiered core and major.

• BruegelcoreStrategic or Co-development PartnerBruegel serves as the coordinating consortium partner for EU TAX COMPASS, one of the two main research pillars of the EU Tax Observatory. This workstream explores how taxation shapes competitiveness, investment, and sustainable growth.
• International Tax Observatory (ITO)coreStrategic or Co-development PartnerITO leads the EUTO GAP consortium and is a research laboratory of the Paris School of Economics. It coordinates the scientific work, data analysis, and dissemination for the tax gap research pillar.
• Paris School of Economics (PSE)coreStrategic or Co-development PartnerPSE hosts the research activities of the EUTO GAP consortium through ITO and coordinates the project's scientific work, data analysis, and dissemination.
• University of CopenhagenmajorStrategic or Co-development PartnerAcademic partner contributing expertise and supporting regional outreach across Northern Europe within the EUTO GAP consortium.
• Charles University in PraguemajorStrategic or Co-development PartnerAcademic partner contributing expertise and supporting regional outreach across Central and Eastern Europe within the EUTO GAP consortium.
• Center for Social and Economic Research (CASE)majorStrategic or Co-development PartnerPoland-based research center contributing academic expertise and supporting regional outreach within the EUTO GAP consortium.
• European Commission (DG TAXUD)coreStrategic or Co-development PartnerUnder the Fiscalis programme, the European Commission provides funding and support for the EU Tax Observatory's mission to strengthen independent research supporting EU policymaking in taxation.
• Skatteforsk - Norwegian Centre for Tax ResearchmajorStrategic or Co-development PartnerNorwegian research center collaborating on international taxation research and hosting events such as the Beyond BEPS workshop.

Recent moves6 records

Expansion highlights6 records

Emerging players

• Centre for Economic Policy Research (CEPR): European network of academic researchers producing policy-oriented economic analysis. Comparable in publishing peer-reviewed tax and fiscal policy research, though broader in scope.
• Bruegel: European think tank and coordinator of the EU TAX COMPASS consortium. Direct partner on tax and competitiveness research, with broader coverage of macroeconomic policy.
• European Tax Policy Forum: European venue convening academics and policymakers on tax policy. Comparable as a tax-focused research and convening platform, though smaller in scale and lacking the Observatory's proprietary data tools.

Direct peers

• Tax Justice Network: Independent international network focused on tax havens, tax evasion, and illicit financial flows. Operates in the same tax-fairness and transparency niche with comparable research outputs and civil society engagement.
• International Tax Observatory (ITO): Research laboratory of the Paris School of Economics that serves as the parent organisation and scientific coordinator of the EUTO GAP consortium. Comparable as the Observatory's principal research engine and source of its data infrastructure.

Broad incumbents

• OECD Centre for Tax Policy and Administration: Multilateral body driving BEPS, Pillar One, and Pillar Two reforms. Overlaps with the Observatory on international tax policy research and global minimum tax modelling, but operates as an intergovernmental institution.
• IMF Fiscal Affairs Department: Produces flagship research on international taxation, corporate tax competition, and tax administration. Comparable on tax policy research and country-level fiscal data, but with a broader macroeconomic mandate.
• World Bank Global Tax Program: Multilateral initiative supporting developing-country tax capacity and tax policy research. Overlaps with the Observatory on tax gap analysis and international tax cooperation, but with a development-focused mandate.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks5 records

Key highlights5 records

Customer concentration

• Xx.com/eutaxobs
• LinkedInlinkedin.com/company/eu-tax-observatory

Revenue estimate

Valuation estimate

Number of profiles

Subsidiaries2 records

Funding overview

Funding rounds

Investors

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M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about EU Tax Observatory