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 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 EU27 for the period 1998-2009 and their impact on the level of taxation for both domestic and cross-border investment.
|Date of creation:||Mar 2010|
|Date of revision:|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
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