Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017

Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017

Client/Allowance

European Commission Taxation and Customs Union DG

Period: 01.08.2017 – 31.10.2018

Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible distortions of investment decisions. The objective of this project is to provide effective tax rates for a wide range of countries (EU 28, Switzerland, Norway, the United States of America, Canada, Japan Croatia, the former Yugoslav Republic of Macedonia and Turkey) for the year 2017. The determination of domestic and cross-border effective marginal and average tax rates is based on the approach of Devereux and Griffith.

Unit
Corporate Taxation and Public Finance

Project members

Christoph Spengel

Christoph Spengel

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Jost Henrich Heckemeyer

Jost Henrich Heckemeyer

Research Associate

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Katharina Nicolay

Katharina Nicolay

Deputy

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Daniela Steinbrenner

Daniela Steinbrenner

Research Manager

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Leonie Fischer

Leonie Fischer

Researcher

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Maximilian Todtenhaupt

Maximilian Todtenhaupt

Research Associate

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Olena Pfeiffer

Olena Pfeiffer

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Rainer Bräutigam

Rainer Bräutigam

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Theresa Bührle

Theresa Bührle

Junior Research Associate

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Thomas Schwab

Thomas Schwab

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Verena Dutt

Verena Dutt

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Ann-Catherin Werner, M. Sc.

Ann-Catherin Werner, M. Sc.

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Kathrin Stutzenberger

Kathrin Stutzenberger

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Dr. Frank Schmidt

Dr. Frank Schmidt

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Alexandra Bartholmeß

Alexandra Bartholmeß

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Heiko Vay, M. Sc.

Heiko Vay, M. Sc.

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Elisa Casi, M. Sc.

Elisa Casi, M. Sc.

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Marcel Olbert

Marcel Olbert

Research Associate

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Selected Publications

Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2017

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, Europäische Kommission - Generaldirektion Steuern und Zollunion, Mannheim

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(PDF)

Previous Projects

Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2016

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Contact

Katharina Nicolay
Deputy
Dr. Katharina Nicolay
Phone +49 (0)621 1235-397
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