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A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower

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Author Info
Christina Elschner ()
Robert Schwager ()
Abstract

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 are taken into account. The compensation package consists of cash payments and old-age provision. To integrate retirement benefits and their tax treatment, an intertemporal approach is used. The results indicate a wide dispersion of tax rates across Europe and the US. Slovakia, Switzerland and the US tax highly skilled manpower low. Scandinavian countries, Belgium and Slovenia turn out to be high tax countries.

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Publisher Info
Paper provided by cege – Center for European, Governance and Economic Development Research, University of Goettingen (Germany). in its series cege – Center for European, Governance and Economic Development Research Discussion Papers with number 50.

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Length: 23
Date of creation: 07 Mar 2006
Date of revision:
Handle: RePEc:got:cegedp:50

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Web page: http://www.cege.uni-goettingen.de
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Related research
Keywords: income tax; highly skilled labour; effective tax burden; pensions;

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Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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References listed on IDEAS
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    Other versions:
  2. Robert Fenge & Martin Werding, 2004. "Ageing and the tax implied in public pension schemes: simulations for selected OECD countries," Fiscal Studies, Institute for Fiscal Studies, vol. 25(2), pages 159-200, June.
    Other versions:
  3. Jennifer Hunt, 2004. "Are Migrants More Skilled than Non-Migrants?: Repeat, Return and Same-Employer Migrants," Discussion Papers of DIW Berlin 422, DIW Berlin, German Institute for Economic Research. [Downloadable!]
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  4. Christopher Heady, 2003. "The "Taxing Wages" Approach to Measuring the Tax Burden on Labour," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  5. Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies. [Downloadable!]
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  6. Hunt, Jennifer, 2000. "Why Do People Still Live In East Germany?," CEPR Discussion Papers 2431, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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  7. Sascha Becker & Andrea Ichino & Giovanni Peri, 2003. "How Large is the "Brain Drain" from Italy?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  8. Sutherland H, 2001. "EUROMOD: An Integrated European Benefit Tax Model - Final Report," EUROMOD Working Papers EM9/01, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
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