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A simulation method to measure the effective tax rate on highly skilled labor
Elschner, Christina; Schwager, Robert - In: FinanzArchiv : European journal of public finance 63 (2007) 4, pp. 563-582
Persistent link: https://www.econbiz.de/10003636363
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A simulation method to measure the tax burden on highly skilled manpower
Elschner, Christina (contributor);  … - 2006
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...
Persistent link: https://www.econbiz.de/10003314979
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Special tax regimes and the choice of organizational form : evidence from the European Tonnage Taxes
Elschner, Christina - In: Journal of public economics 97 (2013) 1, pp. 206-216
Persistent link: https://www.econbiz.de/10009710451
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International taxation of expatriates : [survey of 20 tax and social security regimes and analysis of effective tax burdens on international assignments] ; executive summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010503701
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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
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...
Persistent link: https://www.econbiz.de/10002821875
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A simulation method to measure the tax burden on highly skilled manpower
Elschner, Christina (contributor);  … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002240550
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A simulation method to measure the tax burden on highly skilled manpower
Elschner, Christina; Schwager, Robert - 2006
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...
Persistent link: https://www.econbiz.de/10010300176
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International Taxation of Expatriates: Survey of 20 Tax and Social Security Regimes and Analysis of Effective Tax Burdens on International Assignments. Executive Summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010527502