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Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019

Author

Listed:
  • Spengel, Christoph
  • Schmidt, Frank
  • Heckemeyer, Jost H.
  • Nicolay, Katharina
  • Bartholmeß, Alexandra
  • Ludwig, Christopher
  • Steinbrenner, Daniela
  • Buchmann, Peter
  • Bührle, Anna Theresa
  • Dutt, Verena
  • Fischer, Leonie
  • Stage, Barbara

Abstract

Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei stützt sich die Berechnung der inländischen und grenzüberschreitenden marginalen und durchschnittlichen Effektivsteuersätze auf den Ansatz von Devereux und Griffith. Neben der Unternehmensebene wird auch die Ebene der Anteilseigner erfasst. Der Studie stellt die Entwicklung der effektiven Steuersätze für den Zeitraum von 1998 bis 2019 dar.

Suggested Citation

  • Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Ludwig, Christopher & Steinbrenner, Daniela & Buchmann, Peter & Bührle, Anna Theresa & Dutt, Ve, 2019. "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 222371, September.
    • Handle: RePEc:zbw:zewexp:222371
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    Cited by:

    1. Knolle, Julia, 2020. "Prosperity in a Low Interest Environment," MPRA Paper 104332, University Library of Munich, Germany.
    2. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.
    3. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Kempkes, Gerhard & Stähler, Nikolai, 2021. "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers 03/2021, Deutsche Bundesbank.

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