The Effective Tax Burden of Companies and on Highly Skilled Manpower : Tax Policy Strategies in a Globalized Economy


Elschner, Christina ; Lammersen, Lothar ; Overesch, Michael ; Schwager, Robert


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URL: http://ub-madoc.bib.uni-mannheim.de/1065
URN: urn:nbn:de:bsz:180-madoc-10656
Document Type: Working paper
Year of publication: 2005
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H21 H24 H25 ,
Subject headings (SWD): Europa , USA , Steuer , Unternehmen / Steuerrecht , Steuerpolitik
Abstract: 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 both types of tax burden in order to study the different tax policy strategies applied in different countries. We identify three causes for different strategies: political institutions, preferences for redistribution and equality, and the position in globalisation and growth. Small countries, high growth rates, and federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens.
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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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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. Open Access [Working paper]
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