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

Authors: Mona Barake, Theresa Neef, Paul-Emmanuel Chouc & Gabriel Zucman

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.

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