The effective tax levels using the devereux/griffith methodology 2012 report presents estimates of the effective tax rates on investment in the EU member states over the period 1998 to 2012. It also includes the EU candidate countries such as Croatia, FYROM, Turkey as well as Norway, Switzerland, Canada, Japan and the United States are covered over the period 2005 to 2012. The methodology used here is that set out by Devereux and Griffith.
The report considers primarily taxes on corporations in each country, but also includes analysis of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises.
Document 1
Final Report
Actualidad