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
Year of publication: |
2015
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Authors: | Elschner, Christina ; Lammersen, Lothar ; Overesch, Michael ; Schwager, Robert |
Publisher: |
[S.l.] : SSRN |
Subject: | Steuerbelastung | Tax burden | Steuerpolitik | Tax policy | Hochqualifizierte Arbeitskräfte | Highly skilled workers | Unternehmensbesteuerung | Corporate taxation | Welt | World | Vergleich | Comparison | Sozialversicherungsbeitrag | Social security contribution | Globalisierung | Globalization |
Saved in:
freely available
Extent: | 1 Online-Ressource (22 p) |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2005 erstellt |
Other identifiers: | 10.2139/ssrn.732283 [DOI] |
Classification: | H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014064597