Artikel
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
- Language
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Englisch
- Bibliographic citation
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Journal: EconPol Forum ; ISSN: 2752-1184 ; Volume: 23 ; Year: 2022 ; Issue: 6 ; Pages: 33-37
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Fuest, Clemens
Neumeier, Florian
- Event
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Veröffentlichung
- (who)
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CESifo GmbH
- (where)
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Munich
- (when)
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2022
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Fuest, Clemens
- Neumeier, Florian
- CESifo GmbH
Time of origin
- 2022
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