Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates


Authors: Mona Barake, Paul-Emmanuel Chouc, Theresa Neef, and Gabriel Zucman

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In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system. 

In this note, we present simulations of the revenue effects of the global minimum tax of 15% laid out in this agreement.

We base our analysis on the most recent country-by-country statistics released by the OECD. 

Want to know more?

Find :

  • our report on the issue of multinational tax exile (June 2021) here
  • our note on carve-outs (July 2021), their nature, and their impact on tax revenue here
  • and our updated tax deficit simulator (October 2021) here