Effective Tax Levels using the Devereux/Griffith Methodology
GutachtenSpengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Olena Pfeiffer, Manuel Halter, Katharina Richter, Uwe Scheuering und Frank Streif (2013), Effective Tax Levels using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2013/CC/120 Intermediate Report 2013, EU Kommission, Mannheim