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Christoph Spengel, Frank Schmidt, Jost Heckemeyer, and Katharina Nicolay, “Effective Tax Levels Using the Devereux/Griffith Methodology,” European Commission, November 2019, https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2019_effective_tax_levels_revised_en.pdf.
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EY, "Worldwide Capital and Fixed Assets Guide," https://www.ey.com/Publication/vwLUAssets/ey-2019-worldwide-capital-fixed-assets-guide/$FILE/ey-2019-worldwide-capital-fixed-assets-guide.pdf.
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EY, "Worldwide Corporate Tax Guide," https://www.ey.com/Publication/vwLUAssets/ey-worldwide-corporate-tax-guide-2019/$FILE/ey-worldwide-corporate-tax-guide-2019.pdf.
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PwC, "Worldwide Tax Summaries," https://taxsummaries.pwc.com/.
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PKF, "International Worldwide Tax Guide 2019-20," July 2019, https://www.pkf.com/publications/tax-guides/pkf-international-worldwide-tax-guide-2019-20/.
- Oxford University Centre for Business Taxation, "CBT Tax Database," 2017. This database was created in 2006 as a multi-country database and developed over the years by various Research Fellows at the Oxford University Centre for Business Taxation, and earlier at the Institute for Fiscal Studies. At this point, CBT has not updated the dataset since 2017 and it is no longer available on their website. The Tax Foundation has built on and been updating the capital allowances and inventory valuation parts of it since 2017 on an annual basis, using it for this report and for a section of our International Tax Competitiveness Index. A description of the dataset—called Oxford_CBT_Tax_Database_Data_Description.md—can be found in this GitHub depository.
- OECD, "OECD Tax Database, Table II.1 Statutory corporate income tax rate," updated April 2019, https://stats.oecd.org/index.aspx?DataSetCode=Table_II1.
- U.S. Department of Agriculture, "International Macroeconomics Data Set," January 2020, https://www.ers.usda.gov/data-products/international-macroeconomic-data-set/.
- DataHub.io, "Comprehensive country codes: ISO 3166, ITU, ISO 4217 currency codes and many more," https://datahub.io/core/country-codes#resource-country-codes_zip.