Provision of Effective Tax Rates at the Industry-Level Using the Devereux/Griffith Methodology – On-Demand Economic Analysis Within Framework Contract TAXUD/2008/CC/099
This research project
aims at comparing effective company tax burdens of different industries in 13
European states as well as the US and Japan. Moreover, this project precisely
examines differences in effective tax rates across industries. The model
applied in order to measure effective tax rates is the approach by Devereux and
Griffith. This approach, which is based on the neoclassical investment theory,
allows for a consistent comparison of effective tax burden on companies by
accounting not only for differences in statutory tax rates but also in the
definition of the tax base. With regard to measuring differences between
industries, the focus is on accounting for industry-specific weights of
different asset types. The project is conducted in cooperation with
PricewaterhouseCoopers (PwC) on behalf of the Directorate-General Taxation and
Customs Union of the European Commission.
Duration: 01.07.2011 - 31.07.2012
