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EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016

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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 EU28, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States for the period 1998-201 and their impact on the level of taxation for both domestic and cross-border investment.

Suggested Citation

  • Zew, 2016. "EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016," Taxation Studies 0066, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0066
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2016_taxud.pdf
    File Function: final version, 2016
    Download Restriction: no
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    Citations

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    Cited by:

    1. Strohner Ludwig & Berger Johannes & Thomas Tobias, 2018. "Sekt oder Selters? – Ökonomische Folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(4), pages 313-330, December.
    2. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    3. Jinbaek Park & Young Lee, 2019. "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 506-535, June.
    4. European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

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

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