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The Revenue Effect of a Global Effective Minimum Tax

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  • Clemens Fuest
  • Florian Neumeier

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

Suggested Citation

  • Clemens Fuest & Florian Neumeier, 2022. "The Revenue Effect of a Global Effective Minimum Tax," EconPol Forum, CESifo, vol. 23(06), pages 33-37, November.
    • Handle: RePEc:ces:epofor:v:23:y:2022:i:06:p:33-37
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