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

Zew

No 66, 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 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.

Keywords: European Union; taxation; effective tax; corporate tax; enlarged European Union (search for similar items in EconPapers)
Pages: 3419 pages
Date: 2016-11
New Economics Papers: this item is included in nep-acc and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://ec.europa.eu/taxation_customs/sites/taxati ... eport_2016_taxud.pdf final version, 2016 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2016_taxud.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/taxation/files/final_report_2016_taxud.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/default/files/final_report_2016_taxud.pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0066

Access Statistics for this paper

More papers in Taxation Studies from Directorate General Taxation and Customs Union, European Commission Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme () and Ana Xavier () and Ioana Diaconescu ().