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

Table D.6: EUCIT-EUav for all firms (rate at 30.9%)
CIT_rate CoC Capital Wage Employm GDP Rev_CIT Cons_tax Welfare
.
(a) (a) (r) (r) (r) (r) (y) (a) (y)
AUT 5.93 -0.07 0.69 0.38 0.15 0.13 -0.13 -0.12 0.16
BEL -3.06 0.88 -10.13 -3.34 -0.92 -3.13 1.97 -1.12 -0.73
DNK 5.93 0.34 -2.68 -1.00 0.02 -1.04 0.74 -1.06 -0.15
FIN 4.93 0.15 -0.95 -0.29 0.11 -0.36 0.23 -0.40 -0.09
FRA -2.40 0.06 -0.44 0.31 0.05 0.08 -0.37 0.55 -0.13
DEU -5.48 -0.22 2.85 1.68 0.28 1.26 -1.02 0.82 0.37
GRC 5.93 0.19 -2.59 -1.21 -0.09 -1.06 0.81 -0.99 -0.14
IRL 18.43 0.31 -4.87 -2.79 -0.05 -2.90 1.42 -1.92 -0.70
ITA -6.37 -0.14 1.69 1.15 0.15 0.75 -0.81 0.75 0.17
LUX 1.30 -0.26 6.29 6.44 0.75 1.82 -5.42 6.97 -0.16
NLD 5.43 0.05 -0.59 0.06 -0.25 -0.81 -0.47 1.31 -0.35
PRT 4.43 0.14 -1.50 -0.22 0.05 -0.33 0.57 -1.05 0.38
ESP -2.06 -0.33 4.12 2.19 0.35 1.57 -1.29 1.30 0.32
SWE 2.93 0.12 -1.16 -0.10 0.00 -0.34 0.19 -0.41 0.14
GBR 0.93 -0.03 0.12 0.35 0.01 0.07 -0.07 -0.08 0.28
CYP 20.93 0.57 -4.92 -2.16 0.21 -1.60 1.98 -2.91 -0.04
CZE 6.93 0.07 -0.25 -0.17 0.25 -0.14 0.37 -0.99 0.11
EST 8.93 0.68 -8.17 -4.39 -0.31 -3.56 2.76 -4.17 -0.24
HUN 14.93 0.24 -2.17 -1.18 0.21 -0.92 1.32 -2.42 0.25
LVA 15.93 0.55 -6.36 -3.16 -0.16 -2.37 2.34 -3.21 -0.16
LTU 12.93 0.69 -7.38 -3.39 -0.25 -2.63 2.36 -2.85 -0.34
MLT -4.07 -0.35 5.02 2.44 0.27 1.63 -1.29 1.27 0.62
POL 11.93 0.13 -1.00 -0.73 0.26 -0.39 0.98 -1.91 0.30
SVK 11.93 0.40 -3.50 -2.35 0.10 -1.80 1.72 -2.89 -0.07
SVN 7.93 0.15 -1.05 -0.49 0.12 -0.32 0.64 -1.17 0.16
BGR 20.93 0.62 -6.13 -3.28 -0.06 -2.38 2.91 -4.42 0.22
ROM 14.93 0.39 -3.69 -1.63 0.19 -1.03 1.66 -2.69 0.23
EU 1.40 0.01 0.10 0.30 0.12 0.11 -0.25 -0.14 0.13
148