Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/272144 
Year of Publication: 
2022
Citation: 
[Journal:] EconPol Forum [ISSN:] 2752-1184 [Volume:] 23 [Issue:] 6 [Year:] 2022 [Pages:] 33-37
Publisher: 
CESifo GmbH, Munich
Abstract: 
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
Document Type: 
Article

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