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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; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 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/10005098070
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The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal Studies 27 (2006) 4, pp. 513-534
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/10005727515
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Unternehmensbesteuerung in Ostmitteleuropa : Bestandsaufnahme, Entwicklungen und praktische Fragen nach 10 Jahren EU-Osterweiterung
Elschner, Christina (ed.); Jajeśniak-Quast, Dagmara (ed.);  … - Unternehmensbesteuerung in Mittel- und Osteuropa: … - 2015 - 1. Auflage
Persistent link: https://www.econbiz.de/10011456536
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Regionen im Standortwettbewerb : Steuerbelastung von Unternehmen
Elschner, Christina; Overesch, Michael - In: ZEW-Wachstums- und Konjunkturanalysen : Aspekte und … 9 (2006) 1, pp. 10-11
Die Steuerbelastung von Unternehmen spielt im internationalen Standortwettbewerb eine entscheidende Rolle. Steuern für Unternehmen werden auf Gewinne und Kapital erhoben und beeinflussen Standortentscheidungen. Zudem stehen Unternehmen international im Wettbewerb um hoch qualifizierter...
Persistent link: https://www.econbiz.de/10010515643
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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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Effective tax levels using the Devereux Griffith methodology : project for the EU Commission TAXUD/2008/CC/099 ; report 2009
Devereux, Michael P.; Elschner, Christina; Endres, Dieter; … - 2009
Persistent link: https://www.econbiz.de/10010506184
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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 on highly qualified employees : an international comparison ; with 68 tables
Elschner, Christina; Schwager, Robert - 2005
Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...
Persistent link: https://www.econbiz.de/10002411147
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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