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

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  • Elschner, Christina
  • Schwager, Robert
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    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 total remuneration 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 inter-temporal approach is used. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the strongest tax relief for families, and that occupational pension plans are favourable in all countries. --

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    Bibliographic Info

    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 04-59.

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    Date of creation: 2004
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    Handle: RePEc:zbw:zewdip:2349

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    Related research

    Keywords: personal income tax; highly skilled employees; effective tax burden; pensions;

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    References

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    1. Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers, Institute for Fiscal Studies W98/16, Institute for Fiscal Studies.
    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, Institute for Fiscal Studies, vol. 25(2), pages 159-200, June.
    3. Devereux, Michael P & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers, C.E.P.R. Discussion Papers 3247, C.E.P.R. Discussion Papers.
    4. Enrique G. Mendoza & Assaf Razin & Linda L. Tesar, 1994. "Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption," NBER Working Papers 4864, National Bureau of Economic Research, Inc.
    5. Gilbert E. Metcalf, 2006. "Value-Added Tax," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University 0608, Department of Economics, Tufts University.
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    Cited by:
    1. Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 05-31, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    2. Igor Kotlán & Zuzana Machová, 2012. "The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?," Politická ekonomie, University of Economics, Prague, University of Economics, Prague, vol. 2012(6), pages 743-763.

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