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Effective tax levels using the Devereux/Griffith methodology

Author

Listed:
  • Spengel, Christoph
  • Schmidt, Frank
  • Heckemeyer, Jost H.
  • Nicolay, Katharina
  • Bartholmeß, Alexandra
  • Ludwig, Christopher
  • Steinbrenner, Daniela
  • Buchmann, Peter
  • Bührle, Anna Theresa
  • Dutt, Verena
  • Fischer, Leonie
  • Spix, Julia
  • Stage, Barbara

Abstract

Ziel dieser Studie ist es, für die 27 EU-Staaten sowie das Vereinigte Königreich, 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 2020 dar.

Suggested Citation

  • Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Ludwig, Christopher & Steinbrenner, Daniela & Buchmann, Peter & Bührle, Anna Theresa & Dutt, Ve, 2020. "Effective tax levels using the Devereux/Griffith methodology," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 231440.
    • Handle: RePEc:zbw:zewexp:231440
    Note: Project for the EU Commission TAXUD/2020/DE/308 - Final report 2020.
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    Citations

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    Cited by:

    1. Toshiyuki Uemura, 2021. "Evaluating Japan's Corporate Income Tax Reform using Firm-specific Effective Tax Rates," Discussion Paper Series 226, School of Economics, Kwansei Gakuin University.
    2. Toshiyuki Uemura, 2023. "Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan," Discussion Paper Series 251, School of Economics, Kwansei Gakuin University.
    3. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.

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