Tax Policy Center International Investment and Capital Model: Corporate Income Tax Project Technical Brief

Research Report

Tax Policy Center International Investment and Capital Model: Corporate Income Tax Project Technical Brief

April 28, 2021

Abstract

This technical brief describes the Tax Policy Center’s international investment and capital model (IICM) of cross-border tax rates. The Devereux-Griffith effective tax rate model underlying the IICM is explained in detail, and preliminary model outputs—effective marginal and average tax rates on US investment by country and industry—are presented and interpreted. Model applications and avenues for extension are also delineated.

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