Arbeitspapier
The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 05-31
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
effective tax burden
tax policy
company taxation
personal income tax
Unternehmensbesteuerung
Hochqualifizierte Arbeitskräfte
Steuerbelastung
Sozialversicherungsbeitrag
Vergleich
Steuerpolitik
Globalisierung
Welt
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Elschner, Christina
Lammersen, Lothar
Overesch, Michael
Schwager, Robert
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2005
- 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
- Lammersen, Lothar
- Overesch, Michael
- Schwager, Robert
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2005
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