The Effective Tax Burden Of Companies And On Highly Skilled Manpower
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Author | : Christina Elschner |
Publisher | : |
Total Pages | : 0 |
Release | : 2015 |
Genre | : |
ISBN | : |
Download The Effective Tax Burden of Companies and on Highly Skilled Manpower Book in PDF, Epub and Kindle
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy strategies applied in different countries. We identify three causes for different strategies: political institutions, preferences for redistribution and equality, and the position in globalisation and growth. Small countries, high growth rates, and federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens.
Author | : Christina Elschner |
Publisher | : Springer Science & Business Media |
Total Pages | : 129 |
Release | : 2006-03-30 |
Genre | : Business & Economics |
ISBN | : 379081623X |
Download The Effective Tax Burden on Highly Qualified Employees Book in PDF, Epub and Kindle
Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal simulation model, the attractiveness of 7 EU member states, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied.
Author | : Christina Elschner |
Publisher | : |
Total Pages | : |
Release | : 2005 |
Genre | : |
ISBN | : |
Download The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy Book in PDF, Epub and Kindle
Author | : |
Publisher | : |
Total Pages | : 19 |
Release | : 2005 |
Genre | : |
ISBN | : |
Download The Effective Tax Burden of Companies and on Highly Skilled Manpower Book in PDF, Epub and Kindle
Author | : Leonie Fischer |
Publisher | : |
Total Pages | : 0 |
Release | : 2021 |
Genre | : |
ISBN | : |
Download Tax Policies in a Transition to a Knowledge-based Economy Book in PDF, Epub and Kindle
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries over the last decade. The synthesis of both indicators allows us to identify tax strategies of the countries considered and to further elaborate on the scope of future tax competition against the background of current developments. Overall, we find a declining trend in effective tax burdens on corporate investments, whereas we observe increases in the top statutory tax rates for high-income earners and a rather constant average effective tax burden on labour for a disposable income of EUR 100'000. Current developments like the agreement on a global minimum tax or the transition to a knowledge-based economy can set a new lower bound to tax competition on corporate investments and might shift its focus.
Author | : Christina Elschner |
Publisher | : |
Total Pages | : 0 |
Release | : 2008 |
Genre | : |
ISBN | : |
Download A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower Book in PDF, Epub and Kindle
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit are taken into account. The compensation package consists of cash payments and old-age provision. To integrate retirement benefits and their tax treatment, an inter-temporal approach is used. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the strongest tax relief for families, and that occupational pension plans are favourable in all countries.
Author | : Lothar Lammersen |
Publisher | : Springer Science & Business Media |
Total Pages | : 256 |
Release | : 2006-03-30 |
Genre | : Business & Economics |
ISBN | : 3790816167 |
Download The Effective Tax Burden of Companies in European Regions Book in PDF, Epub and Kindle
The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.
Author | : James M. Poterba |
Publisher | : |
Total Pages | : 232 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : 9780262161671 |
Download Tax Policy and the Economy Book in PDF, Epub and Kindle
Part of a series that presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms, this volume includes: an evaluation of Medicaid in the 1980s; medical savings accounts; and implications of a broad-based consumption tax.
Author | : Victor A. Canto |
Publisher | : Greenwood |
Total Pages | : 252 |
Release | : 1986 |
Genre | : Business & Economics |
ISBN | : |
Download The Financial Analyst's Guide to Fiscal Policy Book in PDF, Epub and Kindle
Author | : Maria Delgado Coelho |
Publisher | : International Monetary Fund |
Total Pages | : 46 |
Release | : 2021-09-24 |
Genre | : Business & Economics |
ISBN | : 1513596624 |
Download Brazil: Tax Expenditure Rationalization Within Broader Tax Reform Book in PDF, Epub and Kindle
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.