The Revenue Effect of a Global Effective Minimum Tax

Clemens Fuest and Florian Neumeier

EconPol Forum, 2022, vol. 23, issue 06, 33-37

Abstract: We estimate the fiscal effect of a global effective minimum tax for Germany, the EU27, and the world Our results indicate that Germany and – on aggregate – the EU27 would benefit fiscally from a global effective minimum tax However, the size of the additional tax revenue depends on the design of the carve-out rule and the extent of behavioral adjustments on the side of multinational companies and low-tax countries

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cesifo.org/DocDL/econpol-forum-2022-6- ... obal-minimum-tax.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ces:epofor:v:23:y:2022:i:06:p:33-37

Access Statistics for this article

EconPol Forum is currently edited by Chang Woon Nam

More articles in EconPol Forum from CESifo Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe ().