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Abgabenlast : dem Durchschnittsverdiener verbleibt gerade einmal die Hälfte
Kröger, Martin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 91 (2011) 10, pp. 699-703
Persistent link: https://www.econbiz.de/10009310773
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Abgabenlast : dem Durchschnittsverdiener verbleibt gerade einmal die Hälfte
Kröger, Martin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 91 (2011) 10, pp. 699-703
Bei der Abgabenbelastung der Arbeitnehmereinkommen erreicht Deutschland im OECD-Vergleich eine Spitzenposition. Der …
Persistent link: https://www.econbiz.de/10009672741
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International taxation of expatriates : survey of 20 tax and sociale security regimes and analysis of effective tax burdens on international assignments
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10003029547
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Die wichtigsten Steuern im internationalen Vergleich
Deutschland / Bundesministerium der Finanzen - Berlin : Bundesministerium der Finanzen - 2000 - 2006; 2012(2013) -
Persistent link: https://www.econbiz.de/10001736693
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The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 513-534
Persistent link: https://www.econbiz.de/10003393653
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Who bears labour taxes and social contributions? : a meta-analysis
Melguizo, Ángel; González-Páramo, José Manuel - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 3, pp. 247-271
In this paper we apply the meta-regression technique to survey the empirical literature on the economic incidence of labour taxes and social security contributions. In particular, we focus on the effects of taxation on wages to test the conventional view that employees bear the burden due to...
Persistent link: https://www.econbiz.de/10009770207
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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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The Effective Tax Burden of Companies and on Highly Skilled Manpower : Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2015
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/10014064597
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Foreign tax rates and the marginal benefit of interest expense for US multinationals
Guenther, David A. - In: Journal of international accounting auditing & taxation 5 (1996) 2, pp. 147-160
Persistent link: https://www.econbiz.de/10001212411
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The tax burden on international assignments
Endres, Dieter; Spengel, Christoph; Elschner, Christina; … - In: Intertax : international tax review 33 (2005) 11, pp. 490-502
Persistent link: https://www.econbiz.de/10003199080