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

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Table B.9: CCTB-WG20 for all firms with discrete location CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT -0.85 0.03 -0.38 -0.21 -0.01 -0.28 0.01 -0.12 BEL -15.64 0.63 -6.34 0.17 -1.18 0.84 1.47 0.98 DNK -4.34 0.18 -2.17 -0.58 -0.13 -0.53 0.21 -0.22 FIN -2.27 0.11 -1.50 -0.51 -0.12 -0.60 0.10 -0.19 FRA -4.67 0.22 -2.40 -0.54 -0.20 -0.60 0.22 -0.17 DEU -3.16 0.15 -1.86 -0.56 -0.17 -0.61 0.20 -0.21 GRC -2.71 0.11 -1.47 -0.58 -0.13 -0.61 0.14 -0.22 IRL -0.64 0.02 -0.52 -0.49 -0.09 -0.89 -0.04 -0.19 ITA -4.68 0.18 -2.25 -0.62 -0.20 -0.68 0.25 -0.21 LUX -1.60 0.17 -3.75 -1.03 -0.79 -2.20 -0.15 0.00 NLD -1.58 0.08 -1.36 -0.62 -0.10 -0.82 0.00 -0.27 PRT -3.28 0.14 -1.55 -0.34 -0.06 -0.30 0.12 -0.16 ESP -0.67 0.03 -0.59 -0.28 -0.05 -0.38 0.00 -0.12 SWE -3.54 0.16 -1.90 -0.50 -0.11 -0.44 0.19 -0.20 GBR -2.95 0.16 -1.68 -0.36 -0.08 -0.29 0.16 -0.14 CYP -0.51 0.02 -0.39 -0.21 -0.03 -0.41 0.00 -0.11 CZE -0.56 0.02 -0.48 -0.23 -0.06 -0.38 0.03 -0.07 EST -10.58 0.28 -2.63 -0.92 -0.02 -0.05 0.33 -0.47 HUN 0.27 -0.01 -0.08 -0.13 -0.02 -0.34 -0.04 -0.06 LVA -3.20 0.11 -1.37 -0.52 -0.10 -0.52 0.11 -0.22 LTU -4.63 0.17 -2.02 -0.72 -0.13 -0.69 0.17 -0.31 MLT -1.12 0.06 -1.73 -0.44 -0.15 -0.54 0.15 -0.13 POL 0.52 -0.03 0.14 0.01 -0.01 -0.12 -0.04 0.01 SVK -2.02 0.08 -1.28 -0.51 -0.11 -0.57 0.11 -0.18 SVN -1.53 0.06 -0.75 -0.28 -0.07 -0.34 0.07 -0.10 BGR -0.64 0.02 -0.56 -0.22 -0.06 -0.36 0.02 -0.08 ROM -2.65 0.10 -1.14 -0.37 -0.08 -0.39 0.08 -0.16 EU -2.93 0.13 -1.58 -0.42 -0.14 -0.46 0.18 -0.14 84
Table B.10: CCTB-WG20 for multinationals with discrete location CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT -0.76 0.03 -0.14 -0.13 0.03 -0.17 -0.01 -0.10 BEL -10.30 0.82 -5.37 -0.70 -1.03 -0.53 1.25 0.35 DNK -4.21 0.19 -1.18 -0.20 -0.08 -0.13 0.13 -0.04 FIN -2.29 0.11 -0.72 -0.22 -0.06 -0.28 0.05 -0.08 FRA -4.35 0.24 -1.04 -0.16 -0.09 -0.12 0.14 -0.03 DEU -2.95 0.16 -0.65 -0.18 -0.06 -0.17 0.10 -0.06 GRC -2.69 0.11 -0.47 -0.18 -0.04 -0.19 0.05 -0.07 IRL -0.53 0.02 -0.22 -0.39 0.05 -0.62 -0.05 -0.28 ITA -4.47 0.19 -0.70 -0.16 -0.06 -0.15 0.10 -0.05 LUX -1.46 0.18 -2.65 -0.79 -0.15 -1.21 0.00 -0.43 NLD -1.29 0.09 -0.71 -0.43 0.13 -0.39 -0.02 -0.36 PRT -3.02 0.15 -0.65 -0.14 -0.02 -0.11 0.06 -0.07 ESP -0.61 0.04 -0.32 -0.18 -0.02 -0.25 0.00 -0.09 SWE -2.99 0.18 -0.92 -0.22 -0.05 -0.14 0.10 -0.09 GBR -2.00 0.18 -0.62 -0.18 -0.01 -0.11 0.06 -0.11 CYP -0.46 0.02 -0.22 -0.16 0.01 -0.30 -0.01 -0.12 CZE -0.56 0.02 -0.32 -0.17 -0.04 -0.29 0.01 -0.05 EST -10.76 0.27 -0.87 0.10 -0.03 0.64 0.19 0.08 HUN 0.25 -0.01 -0.14 -0.14 -0.02 -0.33 -0.03 -0.07 LVA -3.12 0.11 -0.44 -0.17 -0.03 -0.18 0.03 -0.07 LTU -4.62 0.17 -0.60 -0.20 -0.04 -0.19 0.05 -0.09 MLT -1.27 0.05 -1.20 -0.26 -0.12 -0.34 0.11 -0.04 POL 0.51 -0.03 -0.05 -0.06 -0.02 -0.17 -0.02 -0.02 SVK -2.09 0.07 -0.62 -0.21 -0.07 -0.28 0.05 -0.06 SVN -1.55 0.06 -0.33 -0.13 -0.04 -0.18 0.02 -0.04 BGR -0.63 0.02 -0.36 -0.14 -0.05 -0.27 0.01 -0.05 ROM -2.57 0.10 -0.40 -0.13 -0.03 -0.15 0.03 -0.05 EU -2.62 0.14 -0.69 -0.18 -0.06 -0.19 0.10 -0.07 85
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
Page 9 and 10:
In today’s corporate tax regimes
Page 11 and 12:
Yet, not all forms of profit shifti
Page 13 and 14:
companies which report total assets
Page 15 and 16:
2.2.2.1 Corporate tax rates Figure
Page 17 and 18:
Table 2.3 Summary information about
Page 19 and 20:
2.2 shows the average debt share pe
Page 21 and 22:
Figure 2.4 Corporate tax revenue in
Page 23 and 24:
countries (each point representing
Page 25 and 26:
Figure 2.7 Reduced-form elasticitie
Page 27 and 28:
Figure 2.9 Reduced-form elasticity
Page 29 and 30:
2.3 Interpretation of results CORTA
Page 31 and 32:
structured discussion about both th
Page 33 and 34: There is a variety of combinations
Page 35 and 36: Table 3.2 shows the economic effect
Page 37 and 38: of the fixed factor is smaller. Acc
Page 39 and 40: 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
Page 45 and 46: 4.1.2 A scenario without profit shi
Page 47 and 48: shifting within the EU (see section
Page 49 and 50: eturns are taxed immediately and al
Page 51 and 52: other hand, loss consolidation caus
Page 53 and 54: Figure 4.2 Welfare effects of selec
Page 55 and 56: 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: Table B.8: CCTB-WG20 for multinatio
Page 89 and 90: Table B.14: 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 and 110: Table C.5: CCCTB-WG25 for multinati
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 135 and 136:
Table C.31: CCCTB-WG20 for multinat
Page 137 and 138:
Table C.33: CCCTB-EUav for multinat
Page 139 and 140:
Page 141 and 142:
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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