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 2018.

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Rainer Bräutigam, Peter Buchmann, Theresa Bührle, Elisa Casi, Verena Dutt, Leonie Fischer, Christoph Harendt, Raphael Müller, Thomas Schwab, Barbara Stage, Heiko Vay and Ann-Catherin Werner (2019), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2018, Project for the EU Commission TAXUD/2018/DE/307 Intermediary Report 2018 , Mannheim. Download




Spengel, Christoph
Schmidt, Frank
Heckemeyer, Jost Henrich
Nicolay, Katharina
Bartholmeß, Alexandra
Ludwig, Christopher
Steinbrenner, Daniela
Bräutigam, Rainer
Buchmann, Peter
Bührle, Theresa
Casi, Elisa
Dutt, Verena
Fischer, Leonie
Harendt, Christoph
Müller, Raphael
Schwab, Thomas
Stage, Barbara
Vay, Heiko
Werner, Ann-Catherin


Effective tax rates, EATR, Devereux and Griffith