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Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology

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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). This study enhances the existing data by analysing the Effective Tax Rates in different industries.

Suggested Citation

  • Zew, 2013. "Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology," Taxation Studies 0044, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0044
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/effective_tax_levels_en.pdf
    File Function: final version, 2013
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    References listed on IDEAS

    as
    1. 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.
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    More about this item

    Keywords

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

    JEL classification:

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

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