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hal.structure.identifierCentre d'Economie de l'ENS Paris-Saclay [CEPS]
dc.contributor.authorLaffitte, Sébastien
hal.structure.identifierCenter for Economic Policy Research [CEPR]
dc.contributor.authorMartin, Julien
hal.structure.identifierEuropean Center for Advanced Research in Economics and Statistics [ECARES]
dc.contributor.authorParenti, Mathieu
hal.structure.identifierEuropean Center for Advanced Research in Economics and Statistics [ECARES]
dc.contributor.authorSouillard, Baptiste
hal.structure.identifierCentre d'économie de la Sorbonne [CES]
hal.structure.identifierCentre d'Etudes Prospectives et d'Informations Internationales [CEPII]
hal.structure.identifierCenter for Economic Policy Research [CEPR]
hal.structure.identifierLaboratoire d'Economie de Dauphine [LEDa]
dc.contributor.authorToubal, Farid
dc.date.accessioned2021-10-01T12:45:09Z
dc.date.available2021-10-01T12:45:09Z
dc.date.issued2021
dc.identifier.urihttps://basepub.dauphine.psl.eu/handle/123456789/21894
dc.language.isoenen
dc.subjectTax rateen
dc.subjectmultinational corporationen
dc.subjectreformen
dc.subject.ddc336en
dc.subject.classificationjelH71en
dc.subject.classificationjelG38en
dc.subject.classificationjelH25en
dc.titleTaxation of Multinationals: Design and Quantificationen
dc.typeRapport
dc.contributor.editoruniversityotherUniversité du Québec à Montréal;Canada
dc.description.abstractenMinimum corporate taxation is the second Pillar of the reforms of international corporate taxation. It is a simple and powerful tool that could curb profit shifting towards low or no tax jurisdictions. Its implementation would allow France to tax the profits that French headquarters have shifted to tax havens, but also to reduce the erosion of its tax base. We estimate the French corporate income tax (CIT) revenues would increase by almost 6 billion euros in the short run after the implementation of an effective minimum tax rate of 15% and by 8 billion euros at a rate of 21%. CIT gains may vary substantially depending on the scope of the tax base, the possibility of headquarters’ inversion, and whether it includes domestic corporations or not. CIT gains are relatively higher in France than in Germany or the United States. The expected gains are substantially larger than those to be expected from the implementation of the first Pillar of the reform in its version proposed by the US in April 2021, which opens up rights to tax the 100 largest corporations in the world according to their sales’ destination. According to our estimates, Pillar One would bring in about 900 million euros for France.en
dc.publisher.nameConseil d'analyse économiqueen
dc.publisher.cityParisen
dc.identifier.citationpages13en
dc.identifier.urlsitehttps://www.cae-eco.fr/en/taxation-minimale-des-multinationales-contours-et-quantificationen
dc.subject.ddclabelEconomie publiqueen
dc.description.ssrncandidatenon
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceNationalen
dc.description.rapportTypeRapport de rechercheen
dc.date.updated2021-09-30T13:52:43Z
hal.identifierhal-03361513
hal.version1
dc.subject.classificationjelHALH.H2.H25en
dc.subject.classificationjelHALG.G3.G38en
dc.subject.classificationjelHALH.H7.H71en
hal.date.transferred2021-10-01T12:45:22Z
hal.author.functionaut
hal.author.functionaut
hal.author.functionaut
hal.author.functionaut
hal.author.functionaut


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