The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden<sup>1</sup>-Reference-Cited by-同舟云学术

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden¹

Published:2023-12-15 Issue:0 Volume:0 Page:
ISSN:2246-1809
Container-title:Nordic Tax Journal
language:en
Short-container-title:

Author:

Nabavi Pardis¹,Nordström Martin¹

Affiliation:

1. Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07 , Stockholm , Sweden

Abstract

Abstract This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large Swedish companies, we estimate that Swedish tax revenue could increase by approximately SEK 500 million per year (around EUR 50 million). In addition, we estimate that administrative costs can be of the same order of magnitude and discuss the role of safe harbor rules to limit the administrative burden.

Publisher

Walter de Gruyter GmbH

Link

https://www.sciendo.com/pdf/10.2478/ntaxj-2023-0007

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