Effective Tax Levels Using the Devereux/Griffith Methodology

Expertises // 2009
Expertises // 2009

Effective Tax Levels Using the Devereux/Griffith Methodology

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.

Devereux, Michael P., Christina Elschner, Dieter Endres, Christoph Spengel, Alexandra Bartholmeß, Daniel Dreßler, Katharina Nicolay, 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

Authors Michael P. Devereux // Christina Elschner // Dieter Endres // Christoph Spengel // Alexandra Bartholmeß // Daniel Dreßler // Katharina Nicolay // Jost Henrich Heckemeyer // Benedikt Zinn