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 D.3: <strong>EU</strong>CIT-<strong>EU</strong>av for all firms (rate at 24.2%)<br />
CIT_rate CoC Capital Wage Employm GDP Rev_CIT Cons_<strong>tax</strong> Welfare<br />
.<br />
(a) (a) (r) (r) (r) (r) (y) (a) (y)<br />
AUT -0.77 -0.20 2.42 1.25 0.21 0.75 -0.80 0.69 0.22<br />
BEL -9.76 0.66 -8.17 -2.39 -0.90 -2.35 1.31 -0.35 -0.55<br />
DNK -0.77 0.10 -0.78 0.00 -0.03 -0.40 -0.03 0.08 -0.01<br />
FIN -1.77 -0.10 1.42 0.95 0.12 0.43 -0.65 0.68 0.14<br />
FRA -9.10 -0.18 1.98 1.31 0.07 0.79 -1.10 1.32 0.07<br />
D<strong>EU</strong> -12.18 -0.37 4.85 2.62 0.33 1.94 -1.75 1.68 0.47<br />
GRC -0.77 -0.03 0.33 0.41 0.09 0.14 -0.26 0.26 0.03<br />
IRL 11.73 0.16 -2.65 -1.42 -0.01 -1.93 0.67 -0.85 -0.43<br />
ITA -13.07 -0.28 3.56 2.00 0.21 1.36 -1.50 1.54 0.23<br />
LUX -5.40 -0.63 5.83 7.75 -1.45 0.55 -5.95 7.74 2.62<br />
NLD -1.27 -0.13 1.31 1.28 -0.45 -0.09 -1.22 2.44 0.02<br />
PRT -2.27 -0.01 0.09 0.33 0.02 -0.02 -0.05 -0.14 0.28<br />
ESP -8.76 -0.54 6.60 3.41 0.38 2.43 -2.13 2.36 0.48<br />
SWE -3.77 -0.05 0.77 0.75 0.05 0.35 -0.49 0.39 0.22<br />
GBR -5.77 -0.13 1.43 0.88 0.00 0.59 -0.57 0.64 0.23<br />
CYP 14.23 0.34 -3.05 -1.29 0.11 -1.16 1.24 -1.87 0.07<br />
CZE 0.23 -0.18 2.61 1.50 0.33 0.99 -0.69 0.36 0.32<br />
EST 2.23 0.49 -6.17 -3.14 -0.29 -2.70 1.80 -2.46 -0.32<br />
HUN 8.23 0.04 -0.16 -0.18 0.23 -0.28 0.49 -1.29 0.29<br />
LVA 9.23 0.34 -4.03 -1.92 -0.10 -1.52 1.42 -1.95 -0.09<br />
LTU 6.23 0.43 -4.74 -2.05 -0.18 -1.70 1.38 -1.59 -0.24<br />
MLT -10.77 -0.64 7.19 3.65 0.15 2.28 -2.17 2.52 0.86<br />
POL 5.23 -0.09 1.32 0.52 0.31 0.44 0.03 -0.62 0.37<br />
SVK 5.23 0.15 -1.24 -0.78 0.11 -0.76 0.67 -1.28 0.06<br />
SVN 1.23 -0.06 0.95 0.44 0.15 0.30 -0.13 -0.16 0.21<br />
BGR 14.23 0.38 -3.85 -2.02 0.00 -1.52 1.90 -3.01 0.24<br />
ROM 8.23 0.22 -2.12 -0.88 0.12 -0.64 0.94 -1.55 0.17<br />
<strong>EU</strong> -5.30 -0.17 2.14 1.28 0.14 0.81 -0.97 0.81 0.23<br />
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