The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy
Christina Elschner, Lothar Lammersen, Michael Overesch and Robert Schwager
Year of publication: |
2006
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Authors: | Elschner, Christina ; Lammersen, Lothar ; Overesch, Michael ; Schwager, Robert |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 27.2006, 4, p. 513-534
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Subject: | Unternehmensbesteuerung | Corporate taxation | Hochqualifizierte Arbeitskräfte | Highly skilled workers | Steuerbelastung | Tax burden | Sozialversicherungsbeitrag | Social security contribution | Vergleich | Comparison | Steuerpolitik | Tax policy | Globalisierung | Globalization | Welt | World |
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