Accessible Expertises
Effective Tax Levels Using the Devereux/Griffith Methodology
Devereux, Michael P., Christina Elschner, Dieter Endres, Christoph Spengel, Alexandra Bartholmeß, Daniel Dreßler, Katharina Finke, Jost Henrich Heckemeyer and Benedikt Zinn (2009), Effective Tax Levels Using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2008/CC/099, Mannheim und Oxford. Download
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).
The full report will be available for download soon.
