Arbeitspapier
A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 04-59
- Klassifikation
-
Wirtschaft
Social Security and Public Pensions
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
personal income tax
highly skilled employees
effective tax burden
pensions
Steuerbelastung
Sozialversicherungsbeitrag
Hochqualifizierte Arbeitskräfte
Simulation
Vergleich
Deutschland
Frankreich
Grossbritannien
Vereinigte Staaten
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Elschner, Christina
Schwager, Robert
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2004
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Elschner, Christina
- Schwager, Robert
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2004
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