Who Will Pay the National Contribution on Operating Surplus?

Quentin Parrinello and Kane Borders
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Quentin Parrinello: EU Tax Observatory
Kane Borders: EU Tax Observatory

No 7, Notes from EU Tax Observatory

Abstract: In June 2023, the Commission proposed a new contribution based on company profits as part of the next generation of EU’s own resources. This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal. The projected total revenues using 2021 data range from 3.5bn€ to 17.7bn€ depending on the rate used. Member states with the largest economy will be the biggest contributors in absolute terms. In relative terms, Member states with a larger share of corporate profits out of their total tax revenues will be the biggest contributors.

Keywords: Corporate profit tax; EU own resources; revenue estimates (search for similar items in EconPapers)
JEL-codes: E62 H25 H71 (search for similar items in EconPapers)
Pages: 7 pages
Date: 2023-07
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