Effective tax levels using the Devereux/Griffith methodology : final report 2014

This 2014 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for 2014 the analyses of the previous projects within the former Framework Contract TAXUD/2008/CC/099 and the previous year's intermediate report. Following the methodology used in previous work, we apply the Devereux and Griffith framework to compute effective tax levels. The report considers primarily taxes on corporations in each country, but also includes analyses of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises (SME).