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 employment costs 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 intertemporal approach is used. The results indicate a wide dispersion of tax rates across Europe and the US. Slovakia, Switzerland and the US tax highly skilled manpower low. Scandinavian countries, Belgium and Slovenia turn out to be high tax countries.
- Sprache
-
Englisch
- Erschienen in
-
Series: cege Discussion Papers ; No. 50
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Taxation and Subsidies: Efficiency; Optimal Taxation
Social Security and Public Pensions
- Thema
-
income tax
highly skilled labour
effective tax burden
pensions
Steuerbelastung
Sozialversicherungsbeitrag
Hochqualifizierte Arbeitskräfte
Simulation
Vergleich
Deutschland
Frankreich
Großbritannien
USA
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Elschner, Christina
Schwager, Robert
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Göttingen, Center for European, Governance and Economic Development Research (cege)
- (wo)
-
Göttingen
- (wann)
-
2006
- 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
- University of Göttingen, Center for European, Governance and Economic Development Research (cege)
Entstanden
- 2006
Ähnliche Objekte (12)
A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
The effective tax burden of companies and of highly skilled manpower: Tax policy strategies in a globalised economy
Forecasting skilled-manpower needs : the experience of eleven countries
Manpower
Manpower
MANPOWER
A backward looking measure of the effective marginal tax burden on investment
How to Measure the Tax Burden on Labour at the Macro-Level?
Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour
Tax policies in a transition to a knowledge-based economy - the effective tax burden of companies and highly skilled labour
Manpower-Studie
A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
The effective tax burden of companies and of highly skilled manpower: Tax policy strategies in a globalised economy
Forecasting skilled-manpower needs : the experience of eleven countries
Manpower
Manpower
MANPOWER
A backward looking measure of the effective marginal tax burden on investment
How to Measure the Tax Burden on Labour at the Macro-Level?
Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour
Tax policies in a transition to a knowledge-based economy - the effective tax burden of companies and highly skilled labour
Manpower-Studie
A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
The effective tax burden of companies and of highly skilled manpower: Tax policy strategies in a globalised economy
Forecasting skilled-manpower needs : the experience of eleven countries
Manpower
Manpower
MANPOWER
A backward looking measure of the effective marginal tax burden on investment
How to Measure the Tax Burden on Labour at the Macro-Level?
Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour
Tax policies in a transition to a knowledge-based economy - the effective tax burden of companies and highly skilled labour