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

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No 47, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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.

Keywords: European Union; taxation; effective tax; corporate tax; sector (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 3028 pages
Date: 2014-02
New Economics Papers: this item is included in nep-acc, nep-ger and nep-pbe
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