Research Report Tax Policy Center International Investment and Capital Model: Corporate Income Tax Project Technical Brief
Thornton Matheson
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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.

Research Areas Taxes and budgets
Tags Taxes and business
Policy Centers Urban-Brookings Tax Policy Center