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Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017

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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). 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 1998-2017 and their impact on the level of taxation for both domestic and cross-border investment.

Suggested Citation

  • Zew, 2017. "Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017," Taxation Studies 0074, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0074
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2017_effective_tax_levels_revised_en.pdf
    File Function: final version, 2017
    Download Restriction: no
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    Cited by:

    1. Blesse, Sebastian & Havlik, Annika & Heinemann, Friedrich, 2019. "Searching for a Euro reform consensus: The perspective from Central and Eastern Europe," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 201191, September.

    More about this item

    Keywords

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

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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