- Martin Beznoska / Tobias Hentze ·
- IW-Kurzbericht Nr. 31 ·
- 24. Mai 2019
Unanimity rule and corporate tax revenue in the EU
Politicians accuse corporations of sneakily shifting their profits to tax havens. In fact, revenues in low-tax countries such as Ireland and Malta have risen sharply over the past 20 years. However, revenue development in large countries like Germany or France is not poor. Interestingly, EU countries in favor of the unanimity rule in tax issues show higher growth rates in tax revenue than countries preferring a qualified majority system.