Effective levels of company taxation within an enlarged EU
The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of ETRs as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the Company Tax Study (2001) by adding the 12 new EU member States. The study includes a focus on the effects of tax reforms in the EU27 for the period 1998-2007 and their impact on the level of taxation for both domestic and cross-border investment, as well as a partial analysis of SME partnerhips.
|Date of creation:||Nov 2008|
|Contact details of provider:|| Web page: https://ec.europa.eu/taxation_customs/index_en.htm|
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Devereux, Michael P & Griffith, Rachel, 2003.
"Evaluating Tax Policy for Location Decisions,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
- Devereux, Michael P. & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
- Tobias Lindhe & Jan Södersten & Ann Öberg, 2004. "Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 469-485, 08. Full references (including those not matched with items on IDEAS)