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

Autre publication scientifique: 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.

Auteur(s)

Mona Barake, Theresa Neef, Paul-Emmanuel Chouc, Gabriel Zucman

Date de publication
  • 2021
Référence interne
  • Eu Tax Observatory Note n°3
Pages
  • 34 p.
Version
  • 1