This research project aims at comparing effective company tax burdens of different industries in 13 European states as well as the US and Japan. Moreover, this project precisely examines differences in effective tax rates across industries. The model applied in order to measure effective tax rates is the approach by Devereux and Griffith. This approach, which is based on the neoclassical investment theory, allows for a consistent comparison of effective tax burden on companies by accounting not only for differences in statutory tax rates but also in the definition of the tax base. With regard to measuring differences between industries, the focus is on accounting for industry-specific weights of different asset types. The project is conducted in cooperation with PricewaterhouseCoopers (PwC) on behalf of the Directorate-General Taxation and Customs Union of the European Commission.
European Commission Taxation and Customs Union DG
01.07.2011 - 31.07.2012