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EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015

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  • ZEW

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). 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 EU28, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States for the period 1998-201 and their impact on the level of taxation for both domestic and cross-border investment.

Suggested Citation

  • Zew, 2015. "EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015," Taxation Studies 0063, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0063
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/effective_tax_rates.pdf
    File Function: final version, 2015
    Download Restriction: no
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    Cited by:

    1. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    2. Spengel, Christoph & Heckemeyer, Jost Henrich & Streif, Frank, 2016. "The effect of inflation and interest rates on forward-looking effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 63, number 148154, September.

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    Keywords

    European Union; taxation; effective tax; corporate tax; enlarged European Union;
    All these keywords.

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