The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden

Nabavi Pardis () and Nordström Martin ()
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Nabavi Pardis: Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07, Stockholm, Sweden
Nordström Martin: Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07, Stockholm, Sweden

Nordic Tax Journal, 2023, vol. 2023, issue 1, 111-123

Abstract: This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large Swedish companies, we estimate that Swedish tax revenue could increase by approximately SEK 500 million per year (around EUR 50 million). In addition, we estimate that administrative costs can be of the same order of magnitude and discuss the role of safe harbor rules to limit the administrative burden.

Keywords: BEPS; OECD; Global Minimum Tax; Corporate Tax; Sweden (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2023:y:2023:i:1:p:111-123:n:7

DOI: 10.2478/ntaxj-2023-0007

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