Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report
AbstractThe project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2012 and their impact on the level of taxation for both domestic and cross-border investment.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0043.
Length: 2826 pages
Date of creation: Jan 2013
Date of revision:
European Union; taxation; effective tax; corporate tax;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-06-16 (Accounting & Auditing)
- NEP-ALL-2013-06-16 (All new papers)
- NEP-EUR-2013-06-16 (Microeconomic European Issues)
- NEP-PBE-2013-06-16 (Public Economics)
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