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


Elschner, Christina ; Schwager, Robert


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URL: http://ub-madoc.bib.uni-mannheim.de/911
URN: urn:nbn:de:bsz:180-madoc-9119
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 H55 H24 ,
Subject headings (SWD): Deutschland , Frankreich , Großbritannien , USA , Steuer , Soziales System
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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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Elschner, Christina ; Schwager, Robert (2005) A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower. Open Access [Working paper]
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