A report based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003) with regards to the project TAXUD/2013/CC/120 was published. It shows calculations of the effective tax rates on investment in the EU member states as well as Norway, Turkey, Republic of Macedonia, Switzerland, Canada, Japan and the United States.
The report shows primarily taxes on corporations in each country, but also includes analyses of personal taxes on investment and saving. It considers both cross-border investment and investment by small and medium sized enterprises (SME).
All results presented in this report refer to the legal situation as of 1 July 2015. The report is dated October 2015 and was prepared by the Centre for European Economic Research (ZEW) in Mannheim and PricewaterhouseCoopers.