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

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Table B.11: CCTB-WG20 for all firms with tax haven and discrete location CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT -1.02 0.02 -0.33 -0.18 -0.01 -0.27 0.01 -0.10 BEL -17.54 0.54 -5.32 0.45 -1.02 1.29 1.24 1.03 DNK -5.02 0.16 -1.91 -0.49 -0.13 -0.47 0.17 -0.16 FIN -2.72 0.09 -1.32 -0.43 -0.12 -0.55 0.08 -0.14 FRA -5.91 0.17 -1.90 -0.35 -0.19 -0.43 0.18 -0.06 DEU -4.24 0.11 -1.45 -0.38 -0.15 -0.46 0.16 -0.11 GRC -3.21 0.09 -1.27 -0.47 -0.12 -0.53 0.12 -0.16 IRL -0.71 0.02 -0.49 -0.44 -0.10 -0.86 -0.04 -0.16 ITA -6.21 0.13 -1.71 -0.39 -0.17 -0.47 0.19 -0.09 LUX -1.99 0.14 -3.56 -0.89 -0.89 -2.25 -0.23 0.21 NLD -1.89 0.07 -1.23 -0.56 -0.11 -0.81 -0.02 -0.23 PRT -3.92 0.12 -1.35 -0.29 -0.05 -0.26 0.10 -0.13 ESP -0.89 0.03 -0.50 -0.25 -0.05 -0.37 -0.01 -0.10 SWE -4.27 0.14 -1.63 -0.40 -0.10 -0.36 0.16 -0.15 GBR -3.66 0.13 -1.43 -0.29 -0.08 -0.22 0.13 -0.10 CYP -0.54 0.02 -0.35 -0.18 -0.02 -0.36 0.00 -0.10 CZE -0.66 0.01 -0.42 -0.20 -0.06 -0.36 0.02 -0.05 EST -11.32 0.25 -2.44 -0.87 -0.02 -0.09 0.29 -0.44 HUN 0.30 -0.01 -0.06 -0.11 -0.02 -0.31 -0.03 -0.05 LVA -3.45 0.10 -1.28 -0.48 -0.10 -0.50 0.10 -0.19 LTU -5.06 0.15 -1.87 -0.66 -0.13 -0.65 0.15 -0.27 MLT -1.52 0.05 -1.50 -0.37 -0.14 -0.49 0.11 -0.09 POL 0.60 -0.03 0.13 0.01 0.00 -0.11 -0.04 0.01 SVK -2.27 0.07 -1.15 -0.45 -0.10 -0.53 0.09 -0.16 SVN -1.80 0.05 -0.65 -0.24 -0.07 -0.31 0.06 -0.08 BGR -0.68 0.02 -0.51 -0.20 -0.06 -0.33 0.02 -0.07 ROM -2.90 0.09 -1.07 -0.34 -0.08 -0.37 0.07 -0.14 EU -3.42 0.10 -1.29 -0.30 -0.13 -0.36 0.14 -0.07 86
Table B.12: CCTB-WG25 for all firms with tax haven and discrete location CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT -0.10 0.00 0.02 -0.07 0.02 -0.16 -0.03 -0.06 BEL -16.85 0.53 -5.21 0.50 -1.04 1.32 1.26 1.06 DNK -4.50 0.14 -1.66 -0.40 -0.12 -0.37 0.16 -0.13 FIN -2.11 0.07 -1.03 -0.33 -0.10 -0.44 0.06 -0.10 FRA -5.34 0.15 -1.69 -0.29 -0.17 -0.35 0.17 -0.03 DEU -3.16 0.08 -1.08 -0.29 -0.12 -0.36 0.12 -0.08 GRC -2.55 0.07 -0.98 -0.36 -0.10 -0.42 0.10 -0.12 IRL -0.43 0.01 -0.33 -0.34 -0.09 -0.73 -0.05 -0.11 ITA -5.11 0.11 -1.38 -0.31 -0.15 -0.38 0.16 -0.06 LUX -1.63 0.11 -2.83 -0.72 -0.65 -1.79 -0.19 0.09 NLD -1.35 0.05 -0.92 -0.44 -0.07 -0.67 -0.05 -0.19 PRT -3.09 0.10 -1.07 -0.23 -0.04 -0.21 0.08 -0.10 ESP -0.10 0.00 -0.19 -0.16 -0.02 -0.27 -0.04 -0.08 SWE -3.61 0.12 -1.38 -0.33 -0.09 -0.29 0.14 -0.11 GBR -2.88 0.11 -1.13 -0.23 -0.06 -0.18 0.10 -0.08 CYP -0.37 0.01 -0.25 -0.14 -0.02 -0.29 0.00 -0.08 CZE 0.08 -0.01 -0.09 -0.08 -0.03 -0.23 -0.01 -0.01 EST -10.89 0.25 -2.27 -0.78 -0.02 0.03 0.29 -0.39 HUN 0.82 -0.03 0.20 -0.02 0.00 -0.21 -0.06 -0.01 LVA -3.00 0.09 -1.12 -0.42 -0.09 -0.43 0.09 -0.17 LTU -4.57 0.14 -1.70 -0.59 -0.12 -0.58 0.14 -0.24 MLT -0.96 0.03 -1.15 -0.29 -0.11 -0.38 0.09 -0.08 POL 1.24 -0.05 0.44 0.11 0.02 0.01 -0.07 0.05 SVK -1.74 0.05 -0.88 -0.34 -0.08 -0.41 0.07 -0.11 SVN -0.84 0.02 -0.34 -0.14 -0.04 -0.21 0.02 -0.04 BGR -0.40 0.01 -0.35 -0.14 -0.05 -0.25 0.01 -0.04 ROM -2.28 0.08 -0.87 -0.28 -0.06 -0.30 0.06 -0.12 EU -2.80 0.08 -1.00 -0.22 -0.11 -0.27 0.12 -0.04 87
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 and 84: Table B.8: CCTB-WG20 for multinatio
Page 85: Table B.10: CCTB-WG20 for multinati
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 99 and 100: Table B.24: CCTB-WG25 for all firms
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:
Table C.35: CCCTB-WG25 for multinat
Page 141 and 142:
Table C.37: CCCTB-WG25 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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