Effective tax levels using the Devereux Griffith methodology: Project for the EU Commission TAXUD/2008/CC/099. Report 2009

Michael Devereux, Christina Elschner, Dieter Endres and Christoph Spengel

in ZEW Expertises from ZEW - Leibniz Centre for European Economic Research

Abstract: This report on behalf of the EU Commission presents estimates of the effective tax rates on investment in the EU member states over the period 1998 to 2009. Furthermore, the EU candidate countries Croatia, FYROM, Turkey as well as Norway, Switzerland, Canada, Japan and the United States are covered over the period 2005 to 2009. The report extents the work completed in project TAXUD/2005/DE/310. The former report covered the period 1998 to 2007. In addition to the update of previous results, report comprehensively includes the analysis of personal taxes on investment and saving at the shareholder level when calculating effective tax rates on domestic investment. The report considers primarily taxes on corporations in each country, but also includes analysis of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises (SME).

Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (14)

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/110503/1/822062275.pdf (application/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:zbw:zewexp:110503

Access Statistics for this book

More books in ZEW Expertises from ZEW - Leibniz Centre for European Economic Research Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().