The project ‘Effective tax rates in an enlarged European Union’ is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). This study enhances the existing data by analysing the Effective Tax Rates in different industries. This study extends the work completed in [...]

EC: Effective tax levels at the industry level using the Devereux/Griffith methodology publicat pe CFNET - Finante Fiscal Conta.