The economic effects of EU-reforms in corporate income tax systems
The economic effects of EU-reforms in corporate income tax systems
The economic effects of EU-reforms in corporate income tax systems
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Table C.28: CCCTB-WG20 for all firms, location choice <strong>in</strong>cludes USA and JPN & <strong>tax</strong> haven<br />
CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare<br />
(a) (a) (r) (r) (r) (r) (y) (y)<br />
AUT 1.36 0.06 -1.05 -0.32 -0.05 -0.64 0.01 -0.15<br />
BEL -23.58 0.91 -5.05 1.20 -0.51 0.91 0.28 1.08<br />
DNK -3.85 0.32 -2.62 -0.42 -0.15 -1.02 0.12 -0.11<br />
FIN -0.79 0.20 -1.79 -0.38 -0.09 -0.72 0.05 -0.15<br />
FRA -3.77 0.19 -2.40 -0.33 -0.09 -0.31 0.15 -0.13<br />
D<strong>EU</strong> -3.43 0.06 -1.29 -0.02 -0.06 0.08 0.13 0.03<br />
GRC -2.36 0.10 -1.52 -0.46 -0.08 -0.63 0.10 -0.19<br />
IRL 3.82 0.25 -3.03 -1.67 -0.30 -3.35 0.05 -0.67<br />
ITA -5.47 0.14 -1.86 -0.19 -0.12 -0.24 0.17 -0.01<br />
LUX 10.37 -0.05 0.77 1.72 1.11 0.13 -3.25 0.17<br />
NLD 4.25 0.21 -3.33 -1.50 -0.30 -1.96 0.01 -0.60<br />
PRT -5.27 0.21 -1.62 0.24 -0.15 -0.63 0.11 0.35<br />
ESP 1.30 0.02 -0.50 -0.04 0.10 0.09 -0.02 -0.12<br />
SWE -3.25 0.20 -2.08 -0.13 -0.15 -0.52 0.12 0.07<br />
GBR -3.37 0.19 -1.73 0.10 -0.12 -0.12 0.14 0.22<br />
CYP 0.78 0.30 -1.76 -0.33 -0.30 -1.51 0.02 0.11<br />
CZE 0.43 0.04 -0.62 0.01 0.04 -0.44 -0.02 -0.03<br />
EST -12.07 0.27 -3.55 -0.82 -0.08 -1.84 0.21 -0.35<br />
HUN 1.21 0.02 -0.57 -0.03 0.00 -0.85 -0.03 -0.02<br />
LVA -3.20 0.13 -1.58 -0.44 -0.12 -0.78 0.11 -0.16<br />
LTU -4.91 0.17 -2.12 -0.59 -0.13 -0.90 0.15 -0.23<br />
MLT -1.89 -0.02 1.59 0.89 0.10 0.88 -0.11 0.49<br />
POL 1.32 -0.01 -0.09 0.16 0.04 -0.31 -0.05 0.06<br />
SVK -1.73 0.10 -1.43 -0.34 -0.07 -0.97 0.07 -0.13<br />
SVN -1.71 0.08 -0.74 -0.11 -0.06 -0.40 0.05 -0.01<br />
BGR -0.63 0.03 -0.66 0.04 -0.03 -0.76 0.03 0.05<br />
ROM -3.10 0.10 -1.29 -0.14 -0.07 -0.74 0.09 -0.02<br />
<strong>EU</strong> -2.21 0.13 -1.55 -0.12 -0.08 -0.32 0.10 0.00<br />
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