Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology
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.
|Date of creation:||Jan 2013|
|Date of revision:|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
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- Devereux, Michael P & Griffith, Rachel, 2003.
"Evaluating Tax Policy for Location Decisions,"
International Tax and Public Finance,
Springer, vol. 10(2), pages 107-26, March.
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