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

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Table B.17: CCTB-WG20 for all firms with weaker investment response CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT -0.84 0.03 -0.25 -0.12 -0.02 -0.14 0.02 -0.05 BEL -15.31 0.64 -6.44 -2.60 -1.07 -1.25 1.48 -0.72 DNK -4.30 0.18 -1.73 -0.71 -0.15 -0.51 0.22 -0.29 FIN -2.27 0.11 -1.01 -0.45 -0.10 -0.40 0.12 -0.18 FRA -4.67 0.22 -1.86 -0.66 -0.21 -0.55 0.25 -0.24 DEU -3.15 0.15 -1.40 -0.56 -0.18 -0.48 0.22 -0.20 GRC -2.70 0.11 -1.09 -0.57 -0.14 -0.47 0.15 -0.21 IRL -0.64 0.02 -0.22 -0.17 0.02 -0.29 -0.02 -0.12 ITA -4.67 0.18 -1.68 -0.66 -0.21 -0.57 0.26 -0.22 LUX -1.59 0.17 -2.52 -0.63 -0.83 -1.59 -0.14 0.34 NLD -1.57 0.08 -0.81 -0.39 -0.09 -0.41 0.03 -0.15 PRT -3.29 0.14 -1.15 -0.35 -0.08 -0.24 0.13 -0.14 ESP -0.67 0.03 -0.30 -0.13 -0.02 -0.14 0.01 -0.06 SWE -3.54 0.16 -1.42 -0.53 -0.12 -0.35 0.20 -0.22 GBR -2.94 0.16 -1.23 -0.34 -0.09 -0.19 0.17 -0.12 CYP -0.51 0.02 -0.19 -0.07 -0.02 -0.15 0.01 -0.02 CZE -0.55 0.02 -0.17 -0.08 -0.02 -0.12 0.02 -0.02 EST -10.56 0.28 -2.88 -1.85 -0.18 -0.93 0.32 -0.80 HUN 0.27 -0.01 0.12 0.04 0.02 -0.06 -0.03 0.01 LVA -3.19 0.11 -1.01 -0.53 -0.10 -0.41 0.12 -0.22 LTU -4.64 0.17 -1.54 -0.76 -0.15 -0.57 0.18 -0.32 MLT -1.13 0.06 -0.78 -0.25 -0.08 -0.24 0.09 -0.08 POL 0.52 -0.03 0.25 0.12 0.03 0.04 -0.04 0.04 SVK -2.02 0.08 -0.84 -0.45 -0.09 -0.38 0.11 -0.17 SVN -1.54 0.06 -0.48 -0.22 -0.06 -0.20 0.07 -0.08 BGR -0.64 0.02 -0.22 -0.11 -0.02 -0.11 0.02 -0.04 ROM -2.65 0.10 -0.83 -0.36 -0.07 -0.28 0.09 -0.16 EU -2.92 0.13 -1.18 -0.45 -0.14 -0.36 0.19 -0.17 92
Table B.18: CCTB-WG20 for multinationals with weaker investment response CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare (a) (a) (r) (r) (r) (r) (y) (y) AUT -0.66 0.03 -0.08 -0.04 0.01 -0.05 0.00 -0.04 BEL -7.50 0.94 -3.94 -1.32 -0.66 -0.86 0.89 -0.35 DNK -3.54 0.22 -0.85 -0.24 -0.06 -0.14 0.09 -0.10 FIN -2.03 0.12 -0.44 -0.14 -0.02 -0.13 0.04 -0.07 FRA -3.80 0.26 -0.82 -0.21 -0.07 -0.12 0.12 -0.07 DEU -2.57 0.17 -0.49 -0.14 -0.06 -0.10 0.09 -0.05 GRC -2.47 0.12 -0.30 -0.13 -0.03 -0.11 0.04 -0.05 IRL -0.44 0.03 -0.04 -0.09 0.09 -0.11 -0.03 -0.17 ITA -3.93 0.21 -0.52 -0.16 -0.06 -0.11 0.08 -0.05 LUX -0.90 0.23 -1.26 -0.31 0.03 -0.38 -0.27 -0.34 NLD -0.94 0.11 -0.23 -0.14 0.14 0.00 -0.04 -0.24 PRT -2.81 0.16 -0.49 -0.13 -0.03 -0.09 0.05 -0.05 ESP -0.54 0.04 -0.11 -0.04 0.01 -0.04 0.00 -0.03 SWE -2.56 0.20 -0.68 -0.19 -0.03 -0.07 0.09 -0.09 GBR -1.70 0.19 -0.49 -0.11 -0.02 -0.02 0.06 -0.06 CYP -0.41 0.02 -0.07 -0.03 0.01 -0.07 -0.01 -0.04 CZE -0.52 0.02 -0.07 -0.03 -0.01 -0.06 0.00 -0.01 EST -10.05 0.30 -1.15 -0.55 -0.11 -0.25 0.12 -0.22 HUN 0.23 -0.02 0.05 0.01 0.01 -0.06 -0.02 -0.01 LVA -2.94 0.11 -0.33 -0.14 -0.03 -0.13 0.03 -0.06 LTU -4.41 0.18 -0.49 -0.21 -0.05 -0.17 0.05 -0.09 MLT -1.12 0.06 -0.45 -0.09 -0.05 -0.10 0.05 -0.01 POL 0.48 -0.03 0.09 0.03 0.02 -0.01 -0.02 0.01 SVK -1.94 0.08 -0.35 -0.13 -0.04 -0.14 0.04 -0.04 SVN -1.45 0.06 -0.18 -0.07 -0.02 -0.07 0.02 -0.02 BGR -0.61 0.02 -0.09 -0.04 -0.01 -0.05 0.01 -0.01 ROM -2.50 0.10 -0.29 -0.12 -0.03 -0.11 0.03 -0.05 EU -2.28 0.16 -0.47 -0.14 -0.04 -0.09 0.08 -0.07 93
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
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In today’s corporate tax regimes
Page 11 and 12:
Yet, not all forms of profit shifti
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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
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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 and 86: Table B.10: CCTB-WG20 for multinati
Page 91: 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 137 and 138: Table C.33: CCCTB-EUav 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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