[Objective] Every year ZEW Mannheim computes measures of corporate effective taxation in Europe based on the Devereux/Griffith methodology. The measures aim at comprehensively reflecting and consistently comparing the effective corporate tax levels in the different member states. For the...

[Introduction] The tax planning strategies of multinational corporations have been a key issue on the international policy agenda for some years now. Both the European Commission and the OECD are currently working on anti-avoidance measures to curb international profit shifting of multinational...