The aim of this study is to determine effective tax rates for the 28 EU countries as well as Switzerland, Norway, Republic of Macedonia, Turkey, USA, Canada and Japan. The calculation of domestic and cross-border marginal and average effective tax rates is based on the approach developed by Devereux and Griffith. In addition to the company level, the shareholder level is also considered. The study presents the evolution of effective tax rates for the period 1998 to 2017.
The results of the project report can be found in Excel files.

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Peter Buchmann, Theresa Bührle, Elisa Casi, Verena Dutt, Leonie Fischer, Christoph Harendt, Marcel Olbert, Olena Pfeiffer, Thomas Schwab, Daniela Steinbrenner, Kathrin Stutzenberger, Maximilian Todtenhaupt, Heiko Vay and Ann-Catherin Werner (2018), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2017, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2017, Mannheim. Download




Spengel, Christoph
Schmidt, Frank
Heckemeyer, Jost Henrich
Nicolay, Katharina
Bartholmeß, Alexandra
Bräutigam, Rainer
Braun, Julia
Buchmann, Peter
Bührle, Theresa
Casi, Elisa
Dutt, Verena
Fischer, Leonie
Harendt, Christoph
Olbert, Marcel
Pfeiffer, Olena
Schwab, Thomas
Steinbrenner, Daniela
Stutzenberger, Kathrin
Todtenhaupt, Maximilian
Vay, Heiko
Werner, Ann-Catherin


Effective tax rates, EATR, Devereux and Griffith