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Effective Tax Levels Using the Devereux-Griffith Methodology: 2013 report

Author

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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). 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 1998-2013 and their impact on the level of taxation for both domestic and cross-border investment.

Suggested Citation

  • Zew, 2014. "Effective Tax Levels Using the Devereux-Griffith Methodology: 2013 report," Taxation Studies 0047, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0047
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/effective_taxes.pdf
    File Function: final version, 2014
    Download Restriction: no
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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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