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Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology

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  • ZEW
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    Abstract

    The 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). This study enhances the existing data by analysing the Effective Tax Rates in different industries.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/effective_tax_levels_en.pdf
    File Function: final version, 2013
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    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0044.

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    Length: 4941 pages
    Date of creation: Jan 2013
    Date of revision:
    Handle: RePEc:tax:taxstu:0044

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Keywords: European Union; taxation; effective tax; corporate tax; sector;

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    1. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer, vol. 10(2), pages 107-26, March.
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