| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16925 |
| DP16925 The Global Minimum Tax | |
| Niels Johannesen | |
| 发表日期 | 2022-01-18 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises their welfare by curbing profit shifting, which boosts government revenue. One the other hand, it lowers their welfare by increasing equilibrium tax rates in havens, which transfers real resources from non-haven firms to haven governments. The net welfare effect is unambiguously positive when the global minimum rate is so high that profit shifting ends. |
| 主题 | Public Economics |
| 关键词 | Profit shifting International taxation Global minimum tax Tax avoidance Multinational firms |
| URL | https://cepr.org/publications/dp16925 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/545862 |
| 推荐引用方式 GB/T 7714 | Niels Johannesen. DP16925 The Global Minimum Tax. 2022. |
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