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Angela Merkel

Chancellor, Germany

Angela Merkel

As one of the chief proponents of the financial transaction tax (FTT) and European tax harmonisation, Angela Merkel’s place on this list is assured. Certainly it would be difficult to imagine the FTT, an idea previously only ever entertained by radical economists and academics, gaining such momentum in the EU without the backing of Germany and its conservative Chancellor.

Returned to power this year in a new left-wing/right-wing coalition, Merkel now has a clear mandate to push forward with her plans to introduce an FTT alongside 10 other EU member states.

Merkel’s Germany is also a strong supporter of a common consolidated corporate tax base (CCCTB). While proposals for a CCCTB have somewhat sat on the back-burner in the last year, could Merkel’s re-election see them pushed forward?

Meanwhile Merkel joined her counterparts in France, Germany, Spain, Italy and the UK to lead calls for the EU-wide automatic exchange of banking data.

In so many ways, Germany is at the forefront of global tax reform, ensuring Merkel’s influence far beyond her country’s borders.

Further reading

Fools rush in where Angela should fear to tread

EU: Harmony or discord?


The Global Tax 50 2013

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