The revenue effect of a global effective minimum tax

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

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Year of publication:	2022
Authors:	Fuest, Clemens ; Neumeier, Florian
Published in:	EconPol Forum. - ISSN 2752-1184. - Vol. 23.2022, 6, p. 33-37
Publisher:	Munich : CESifo GmbH

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	1822853915 [GVK] hdl:10419/272144 [Handle]
Source:	EconStor

Persistent link: https://www.econbiz.de/10014290935