The economic effects of EU-reforms in corporate income tax systems

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Table C.6: CCCTB-EUav for multinationals CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT 4.09 -0.14 0.77 0.51 0.20 0.20 -0.35 0.12 BEL -11.07 0.86 -4.95 -0.74 -0.62 -1.11 0.67 0.03 DNK -0.10 0.20 -0.25 0.39 0.06 -0.21 -0.08 0.18 FIN 2.33 0.07 0.40 0.45 0.20 0.16 -0.26 0.07 FRA 1.80 0.12 -0.55 0.02 0.12 0.07 -0.16 -0.09 DEU 1.83 -0.14 0.63 0.40 0.16 0.45 -0.26 0.12 GRC 1.31 0.00 0.07 0.20 0.10 0.05 -0.13 0.02 IRL 3.96 0.17 -0.34 0.78 0.44 -0.66 -0.38 0.01 ITA 1.04 -0.01 0.04 0.19 0.09 0.18 -0.15 0.04 LUX 7.69 -0.19 7.86 5.05 3.76 4.20 -4.75 -0.08 NLD 5.52 0.04 0.26 0.28 0.29 -0.24 -0.66 -0.10 PRT -1.94 0.07 -0.51 0.64 -0.06 -0.16 0.08 0.50 ESP 3.98 -0.19 1.67 0.75 0.45 0.78 -0.56 0.04 SWE 0.47 0.05 -0.09 0.43 0.04 0.01 -0.15 0.22 GBR 0.38 -0.02 0.07 0.43 0.01 0.08 -0.11 0.27 CYP 1.72 0.16 0.19 0.64 0.18 -0.35 -0.12 0.23 CZE 2.22 -0.12 1.47 1.01 0.35 0.50 -0.39 0.20 EST -5.76 0.30 -1.72 -0.05 -0.24 -1.05 0.42 0.22 HUN 1.78 -0.12 1.13 1.03 0.26 -0.01 -0.20 0.38 LVA -0.46 0.09 -0.32 0.17 0.03 -0.25 0.05 0.07 LTU -1.38 0.17 -0.65 0.01 -0.03 -0.36 0.10 0.03 MLT 1.36 -0.18 3.09 1.03 0.44 1.11 -0.58 0.22 POL 2.21 -0.18 1.64 0.97 0.33 0.40 -0.27 0.31 SVK 0.45 0.00 1.28 0.78 0.25 -0.04 -0.15 0.22 SVN 0.66 -0.08 0.67 0.43 0.12 0.14 -0.11 0.16 BGR 0.12 -0.03 0.87 1.00 0.19 -0.51 0.04 0.45 ROM -0.83 0.02 -0.17 0.54 0.02 -0.32 0.13 0.32 EU 0.87 -0.02 0.32 0.43 0.15 0.17 -0.22 0.11 110
Table C.7: CCCTB-WG20 for all firms with tax haven CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT 1.36 0.02 -0.88 -0.17 -0.01 -0.39 0.01 -0.10 BEL -23.58 0.85 -5.60 -0.14 -0.26 -0.92 0.17 0.11 DNK -3.85 0.29 -2.17 -0.28 -0.03 -0.77 0.09 -0.14 FIN -0.79 0.17 -1.51 -0.33 0.00 -0.54 0.04 -0.19 FRA -3.77 0.16 -2.52 -0.55 -0.11 -0.53 0.16 -0.24 DEU -3.43 0.04 -1.46 -0.28 -0.15 -0.30 0.11 -0.05 GRC -2.36 0.09 -1.45 -0.44 -0.07 -0.59 0.09 -0.19 IRL 3.82 0.24 -2.36 -0.33 0.20 -1.45 0.01 -0.39 ITA -5.47 0.13 -1.86 -0.37 -0.15 -0.48 0.14 -0.09 LUX 10.37 -0.12 1.02 1.71 1.18 0.24 -3.22 0.09 NLD 4.25 0.17 -2.89 -1.16 -0.17 -1.40 0.03 -0.52 PRT -5.27 0.19 -1.54 0.41 -0.10 -0.39 0.14 0.40 ESP 1.30 0.00 -0.68 -0.17 0.03 -0.09 -0.01 -0.14 SWE -3.25 0.17 -1.87 -0.13 -0.10 -0.45 0.10 0.01 GBR -3.37 0.17 -1.64 0.01 -0.11 -0.21 0.12 0.15 CYP 0.78 0.26 -0.95 0.28 0.08 -0.63 0.00 0.09 CZE 0.43 0.03 -0.28 0.21 0.10 -0.17 -0.04 0.02 EST -12.07 0.26 -3.18 -0.53 0.00 -1.64 0.22 -0.28 HUN 1.21 0.01 -0.02 0.53 0.11 -0.32 -0.01 0.21 LVA -3.20 0.12 -1.38 -0.25 -0.03 -0.62 0.11 -0.12 LTU -4.91 0.17 -1.94 -0.44 -0.08 -0.79 0.16 -0.19 MLT -1.89 -0.06 0.26 0.39 -0.03 0.32 -0.06 0.29 POL 1.32 -0.01 0.29 0.41 0.11 -0.03 -0.04 0.15 SVK -1.73 0.09 -0.51 0.06 0.09 -0.59 0.03 -0.04 SVN -1.71 0.08 -0.55 0.00 -0.02 -0.25 0.05 0.02 BGR -0.63 0.02 0.08 0.66 0.13 -0.58 0.08 0.30 ROM -3.10 0.09 -1.19 0.19 -0.02 -0.57 0.15 0.13 EU -2.21 0.11 -1.50 -0.17 -0.07 -0.40 0.09 -0.06 111
Page 1 and 2:
The economic effects of EU-reforms
Page 3 and 4:
Contents 1 Introduction 5 2 The COR
Page 5 and 6:
1 Introduction This report analyses
Page 7 and 8:
Household optimization yields expre
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In today’s corporate tax regimes
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Yet, not all forms of profit shifti
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companies which report total assets
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2.2.2.1 Corporate tax rates Figure
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Table 2.3 Summary information about
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2.2 shows the average debt share pe
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Figure 2.4 Corporate tax revenue in
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countries (each point representing
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Figure 2.7 Reduced-form elasticitie
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Figure 2.9 Reduced-form elasticity
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2.3 Interpretation of results CORTA
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structured discussion about both th
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There is a variety of combinations
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Table 3.2 shows the economic effect
Page 37 and 38:
of the fixed factor is smaller. Acc
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Table 3.4 Economic effects for the
Page 41 and 42:
Table 3.5 Economic effects for the
Page 43 and 44:
shows the impact of the CCTB-WG20 r
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4.1.2 A scenario without profit shi
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shifting within the EU (see section
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eturns are taxed immediately and al
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other hand, loss consolidation caus
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Figure 4.2 Welfare effects of selec
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asic version of CORTAX. Note, howev
Page 57 and 58:
5 European corporate income tax Thi
Page 59 and 60: 6 Conclusions We have analysed the
Page 61 and 62: Devereux, M.P. and S. Loretz, 2008a
Page 63 and 64: Appendix A Modelling firm behaviour
Page 65 and 66: c b ∂cb + dbt = r − rb + τRb (
Page 67 and 68: capital requires that the marginal
Page 69 and 70: − b Π t −1 = Yt −1 − wLt
Page 71 and 72: Substituting into the dividend equa
Page 73 and 74: Appendix A2 Country tables baseline
Page 75 and 76: Appendix B Country tables CCTB The
Page 77 and 78: Table B.2: CCTB-WG25 for all firms
Page 79 and 80: Table B.4: CCTB-WG20 for multinatio
Page 81 and 82: Table B.6: CCTB-EUav for multinatio
Page 83 and 84: Table B.8: CCTB-WG20 for multinatio
Page 85 and 86: Table B.10: CCTB-WG20 for multinati
Page 91 and 92: Table B.16: CCTB-EUav for multinati
Page 95 and 96: Table B.20: CCTB-WG20, multinationa
Page 103 and 104: Table B.28: CCTB-EUav for multinati
Page 105 and 106: Table C.1: CCCTB-WG20 for all firms
Page 107 and 108: Table C.3: CCCTB-EUav for all firms
Page 109: Table C.5: CCCTB-WG25 for multinati
Page 113 and 114: Table C.9: CCCTB-WG20 for all firms
Page 115 and 116: Table C.11: CCCTB-WG20 for all firm
Page 117 and 118: Table C.13: CCCTB-EUav for all firm
Page 119 and 120: Table C.15: CCCTB-WG25 for multinat
Page 125 and 126: Table C.21: Decomposition CCCTB-WG2
Page 127 and 128: Table C.23: Decomposition CCCTB-WG2
Page 137 and 138: Table C.33: CCCTB-EUav for multinat
Page 143 and 144: Table D.1: EUCIT-WG20 for all firms
Page 145 and 146: Table D.3: EUCIT-EUav for all firms
Page 147 and 148: Table D.5: EUCIT-WG25 for all firms
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The economic effects of EU-reforms in corporate income tax systems

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