IDEAS home Printed from https://ideas.repec.org/b/zbw/zewexp/162728.html
   My bibliography  Save this book

Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report

Author

Listed:
  • Spengel, Christoph
  • Schmidt, Frank
  • Heckemeyer, Jost H.
  • Nicolay, Katharina
  • Bartholmeß, Alexandra
  • Bräutigam, Rainer
  • Braun, Julia
  • Dutt, Verena
  • Evers, Maria Theresia
  • Harendt, Christoph
  • Klar, Oliver
  • Nusser, Hannah
  • Olbert, Marcel
  • Pfeiffer, Olena
  • Steinbrenner, Daniela
  • Streif, Frank
  • Todtenhaupt, Maximilian

Abstract

[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2016 the analyses of the previous projects within the former Framework Contract TAXUD/2008/CC/099 and the current Framework Contract TAXUD/2013/CC/120. Following the methodology used in previous work, we apply the Devereux and Griffith framework to compute effective tax levels. The report considers primarily taxes on corporations in each country, but also includes analyses of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises (SME). Background information to the applied model can be found in Devereux and Griffith (1999, 2003), Schreiber et al. (2002) and European Commission (2008, p. 3-54). In addition, the European Commission has recently published studies on the specific impact of interest and inflation rates, tax planning and the debt/equity bias on forward-looking effective tax rates. This report is organized as follows. Section A introduces the tax parameters for the period 1998 - 2016 covered by this report. These tax parameters form the basis of the computations of effective tax rates. Section B provides worked examples for several countries for a better understanding of the model. Section C then provides detailed results for domestic investment in all countries covered in this report. In addition to results focusing on the corporate level, this report comprehensively includes the analysis of personal taxes on investment and saving at the shareholder level for three different types of shareholders when calculating effective tax rates on domestic investment. Section D presents estimates for effective tax burdens of cross-border investment if all countries were either locations of investment or locations of the investor. Finally, Section E provides effective tax burdens of SMEs in selected countries. Please note that all results presented in this report refer to the legal situation as of 1 July 2016.

Suggested Citation

  • Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Bräutigam, Rainer & Braun, Julia & Dutt, Verena & Evers, Maria Theresia & Harendt, Christoph & , 2016. "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 162728, June.
  • Handle: RePEc:zbw:zewexp:162728
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/162728/1/890575444.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim / Leibniz Centre for European Economic Research.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:zewexp:162728. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - Leibniz Information Centre for Economics). General contact details of provider: http://edirc.repec.org/data/zemande.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.