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Effective Tax Levels Using the Devereux

M. P. Devereux

出版	ZEW Zentrum für Europäische Wirtschaftsforschung = Centre for European Economic Research, 2009
URL	http://books.google.com.hk/books?id=G_AIkAEACAAJ&hl=&source=gbs_api

註釋

This intermediate report presents estimates of the effective tax rates on investment in the EU Member States over the period 1998 to 2009. Furthermore, the EU candidate countries Croatia, FYROM, Turkey as well as Norway, Switzerland, Canada, Japan and the United States are covered over the period 2005 to 2009. In addition to the update of previous results, this intermediate report comprehensively includes the analysis of personal taxes on investment and saving at the shareholder level when calculating effective tax rates on domestic investment. 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 (SME). This report is organized as follows. Section A introduces the tax parameters for the period 1998 - 2009 covered by this report. These tax parameters form the basis of the computations of effective tax rates. Section B provides worked examples for several countries for the better understanding of the model. Section C then provides detailed results for domestic investment in all countries covered in this report. Section D presents estimates for effective tax burdens of cross-border investment if all countries were either locations of investment or locations of the investor. Finally, Section E provides estimates of effective tax burdens of SME in selected countries.