Human Act Award 2026 | Gabriel Zucman
Why Gabriel Zucman?
The Human Act Award recognizes individuals who demonstrate visionary and courageous leadership. Gabriel Zucman exemplifies this through three core pillars of impact:
- Pioneering the 2% Global Minimum Tax: Zucman’s proposal for a coordinated 2% wealth tax on the world’s roughly 3,000 billionaires could raise an estimated $250 billion annually. This “modest proposal” ensures that the ultra-wealthy—who currently pay an effective rate as low as 0.3%—finally contribute at a rate comparable to the middle class.
- Scientific Rigor as a Tool for Justice: Through his work at the International Tax Observatory and the Paris School of Economics, he has exposed the hidden mechanics of tax havens. His research has proven that extreme wealth concentration is not an inevitability of the market but a result of policy choices that can be rewritten.
- Advancing the SDGs: By advocating for the redistribution of wealth toward the Global South and the green transition, Zucman’s work directly supports the 2030 Agenda for Sustainable Development, offering a concrete mechanism to fund the Decade of Action.
Gabriel Zucman’s mission is fundamentally about protecting democracy. He reminds us that when the very richest pay less in taxes than the people who keep our societies running—our teachers, nurses, and workers—the social contract begins to unravel. Through the International Tax Observatory, he is building a world where tax systems are transparent, democratic, and fundamentally human.
We honor Gabriel Zucman not just for the clarity of his research but for the courage of his conviction. He has proven that the greatest obstacle to a fair world isn’t a lack of resources but a lack of political will. By turning “radical” ideas into viable solutions, he reminds us that a more just global economy isn’t just a vision—it is entirely within our reach.
“Gabriel’s research provides the empirical backbone for a fairer world. He has turned the fight against systemic wealth concentration into a viable, actionable policy that leaders can no longer ignore.” — Djaffar Shalchi, Founder of Human Act.
