Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/32013 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
cege Discussion Papers No. 50
Verlag: 
University of Göttingen, Center for European, Governance and Economic Development Research (cege), Göttingen
Zusammenfassung: 
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.
Schlagwörter: 
income tax
highly skilled labour
effective tax burden
pensions
JEL: 
H24
H21
H55
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
170.81 kB





Publikationen in EconStor sind urheberrechtlich geschützt.