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.
URL de la notice HAL
Version
- 1