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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

across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …

Persistent link: https://www.econbiz.de/10002821875

A simulation method to measure the effective tax rate on highly skilled labor

Elschner, Christina; Schwager, Robert - In: FinanzArchiv : public finance analysis 63 (2007) 4, pp. 563-582

Persistent link: https://www.econbiz.de/10003636363

Die steuerliche Standortattraktivität für Investitionen und hochqualifizierte Arbeitskräfte im internationalen Vergleich

Elschner, Christina; Overesch, Michael - In: Der Betrieb 59 (2006) 18, pp. 1017-1021

Persistent link: https://www.econbiz.de/10003320803

The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 513-534

Persistent link: https://www.econbiz.de/10003393653

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

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2015

across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …

Persistent link: https://www.econbiz.de/10014064597

Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour

Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; … - 2022

Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries...

Persistent link: https://www.econbiz.de/10013309768