Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates

Mona Barake (), Theresa Neef (), Paul-Emmanuel Chouc and Gabriel Zucman
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Mona Barake: EU Tax - EU Tax Observatory
Theresa Neef: EU Tax - EU Tax Observatory
Paul-Emmanuel Chouc: EU Tax - EU Tax Observatory

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Abstract: In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. In this note, we present simulations of the revenue effects of the global minimum tax of 15% laid out in this agreement. We base our analysis on the most recent country-by-country statistics released by the OECD.

Date: 2021-10
New Economics Papers: this item is included in nep-ifn and nep-pbe
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04103899v1
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Published in 2021, 34 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-04103899

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