A less complex and fairer tax reform: the Minimum Effective Tax Rate (METR) for Multinational Corporations

Tax revenue gains for different values of the minimum tax rate (30%, 25%, 20%, 15%). In USD million ($M) and as share of the corporate tax revenue in the country (%CITR)

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			30%		25%		21%		15%		30%		25%		21%		15%
	Country	Region	METR ($M)	OECD ($M)	METR ($M)	OECD ($M)	METR ($M)	OECD ($M)	METR ($M)	OECD ($M)	METR (%CITR)	OECD (%CITR)	METR (%CITR)	OECD (%CITR)	METR (%CITR)	OECD (%CITR)	METR (%CITR)	OECD (%CITR)
1	United States	Northern America	211,323	325,535	181,388	236,425	148,896	165,952	106,107	83,924	52	80	45	58	37	41	26	21
2	China	Asia	143,917	142,846	123,531	98,015	101,403	64,370	72,262	31,973	28	28	24	19	20	13	14	6
3	Japan	Asia	112,515	115,731	96,577	84,506	79,277	59,669	56,495	29,802	58	60	50	44	41	31	29	15
4	Germany	Europe	67,878	76,345	58,263	55,785	47,826	39,419	34,082	19,985	99	111	85	81	70	57	50	29
5	France	Europe	40,524	47,754	34,784	35,783	28,553	25,824	20,348	12,806	70	82	60	61	49	44	35	22
6	United Kingdom	Europe	30,203	43,260	25,924	30,615	21,280	20,868	15,165	11,188	41	58	35	41	29	28	20	15
7	India	Asia	25,596	18,627	21,970	12,796	18,034	8,329	12,852	4,034	27	20	23	14	19	9	14	4
8	Brazil	Latin America	21,154	15,354	18,158	10,520	14,905	6,897	10,622	3,341	38	28	33	19	27	12	19	6
9	Canada	Northern America	21,097	21,936	18,108	15,427	14,865	10,439	10,593	5,504	37	39	32	27	26	18	19	10
10	South Korea	Asia	20,688	24,102	17,757	16,992	14,576	11,483	10,387	5,605	38	44	32	31	27	21	19	10
11	Australia	Oceania	20,005	18,568	17,171	13,089	14,095	8,880	10,045	4,470	32	30	28	21	23	14	16	7
12	Mexico	Latin America	16,157	14,003	13,869	9,711	11,384	6,336	8,113	3,076	41	36	35	25	29	16	21	8
13	Italy	Europe	15,286	17,774	13,121	12,959	10,770	9,136	7,675	5,033	36	42	31	31	26	22	18	12
14	Spain	Europe	13,205	12,728	11,334	8,804	9,304	5,840	6,630	2,963	44	43	38	29	31	20	22	10
15	Netherlands	Europe	9,511	10,378	8,163	7,283	6,701	4,915	4,775	2,584	37	41	32	29	26	19	19	10
16	Indonesia	Asia	8,681	8,342	7,452	5,677	6,117	3,689	4,359	1,782	21	21	18	14	15	9	11	4
17	Singapore	Asia	8,045	11,666	6,906	7,991	5,669	5,237	4,040	2,589	60	87	51	59	42	39	30	19
18	Belgium	Europe	7,543	13,678	6,475	10,763	5,315	8,196	3,787	4,951	42	76	36	60	30	46	21	28
19	Switzerland	Europe	7,255	9,972	6,227	6,828	5,112	4,473	3,643	2,209	35	48	30	33	24	21	17	11
20	South Africa	Africa	7,054	6,446	6,055	4,456	4,970	2,954	3,542	1,497	38	34	32	24	27	16	19	8
21	Russia	Europe	6,393	7,657	5,488	5,207	4,505	3,381	3,210	1,637	12	14	10	10	8	6	6	3
22	Hong Kong	Asia	5,801	8,634	4,980	5,909	4,088	3,868	2,913	1,908	30	44	25	30	21	20	15	10
23	Taiwan	Asia	5,604	10,019	4,810	7,239	3,949	5,052	2,814	2,710	27	48	23	35	19	24	13	13
24	Thailand	Asia	5,314	6,586	4,562	4,518	3,744	2,966	2,668	1,471	24	30	21	20	17	13	12	7
25	Vietnam	Asia	5,003	5,635	4,295	3,829	3,525	2,483	2,512	1,200	57	65	49	44	40	28	29	14
26	United Arab Emirates	Asia	4,966	4,271	4,262	2,977	3,499	1,992	2,493	989	36	31	31	21	25	14	18	7
27	Sweden	Europe	4,662	6,399	4,001	4,587	3,285	3,173	2,341	1,730	31	43	27	31	22	21	16	12
28	Argentina	Latin America	4,090	2,900	3,510	1,972	2,881	1,279	2,053	618	28	20	24	14	20	9	14	4
29	Malaysia	Asia	4,072	4,553	3,495	3,189	2,869	2,148	2,045	1,106	18	20	15	14	12	9	9	5
30	Norway	Europe	3,691	5,897	3,168	4,092	2,600	2,724	1,853	1,346	19	30	16	21	13	14	9	7
31	Austria	Europe	3,512	3,930	3,015	2,773	2,475	1,884	1,763	1,003	36	40	31	28	25	19	18	10
32	Philippines	Asia	3,480	2,830	2,987	1,933	2,452	1,263	1,747	611	27	22	23	15	19	10	13	5
33	Denmark	Europe	2,954	4,062	2,536	2,926	2,082	2,035	1,483	1,133	32	44	27	31	22	22	16	12
34	Poland	Europe	2,914	3,664	2,501	2,490	2,053	1,615	1,463	781	29	37	25	25	21	16	15	8
35	Turkey	Asia	2,900	3,479	2,489	2,379	2,044	1,555	1,456	756	23	28	20	19	16	12	12	6
36	Chile	Latin America	2,870	2,973	2,463	2,039	2,022	1,338	1,441	664	25	26	21	18	18	12	13	6
37	Israel	Asia	2,665	2,645	2,288	1,809	1,878	1,183	1,338	583	24	24	21	17	17	11	12	5
38	Peru	Latin America	2,616	2,185	2,246	1,490	1,843	971	1,314	471	30	25	26	17	21	11	15	5
39	Saudi Arabia	Asia	2,388	2,864	2,049	1,948	1,682	1,265	1,199	613	60	72	52	49	42	32	30	15
40	Nigeria	Africa	2,295	1,834	1,970	1,247	1,617	810	1,152	392	46	37	40	25	33	16	23	8