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Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018

Author

Listed:
  • Spengel, Christoph
  • Schmidt, Frank
  • Heckemeyer, Jost H.
  • Nicolay, Katharina
  • Ludwig, Christopher
  • Steinbrenner, Daniela
  • Bartholmeß, Alexandra
  • Bräutigam, Rainer
  • Buchmann, Peter
  • Bührle, Anna Theresa
  • Casi, Elisa
  • Dutt, Verena
  • Fischer, Leonie
  • Harendt, Christoph
  • Schwab, Thomas
  • Stage, Barbara
  • Vay, Heiko
  • Werner, Ann-Catherin

Abstract

Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei stützt sich die Berechnung der inländischen und grenzüberschreitenden marginalen und durchschnittlichen Effektivsteuersätze auf den Ansatz von Devereux und Griffith. Neben der Unternehmensebene wird auch die Ebene der Anteilseigner erfasst. Der Studie stellt die Entwicklung der effektiven Steuersätze für den Zeitraum von 1998 bis 2018 dar.

Suggested Citation

  • Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Ludwig, Christopher & Steinbrenner, Daniela & Bartholmeß, Alexandra & Bräutigam, Rainer & Buchmann, Peter & Bührle, Ann, 2018. "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196398, June.
    • Handle: RePEc:zbw:zewexp:196398
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