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

Author

Listed:
  • Mona Barake

    (EU Tax - EU Tax Observatory)

  • Theresa Neef

    (EU Tax - EU Tax Observatory)

  • Paul-Emmanuel Chouc

    (EU Tax - EU Tax Observatory)

  • Gabriel Zucman

    (EU Tax - EU Tax Observatory, UC Berkeley - University of California [Berkeley] - UC - University of California)

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.

Suggested Citation

  • Mona Barake & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021. "Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates," Post-Print halshs-04103899, HAL.
    • Handle: RePEc:hal:journl:halshs-04103899
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04103899
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    References listed on IDEAS

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    1. Mona Baraké & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021. "Collecting the tax deficit of multinational companies simulations for the European Union," PSE-Ecole d'économie de Paris (Postprint) halshs-03323095, HAL.
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