The aim of this study is to determine effective tax rates for the 27 EU countries as well as UK, 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 2020.
The results of the project report can be found in Excel files.
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer, Julia Spix and Barbara Stage (2021), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2020, EU Commission , Mannheim. Download