BAK Taxation Index 2007

BAK Taxation Index 2007

Client/Allowance

BAK Basel Economics

Period: 01.02.2007 – 31.01.2008

In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From that perspective, in addition to the effective level of company taxation also the effective tax burden on highly skilled employees is important: Due to the growing international mobility of highly skilled employees, these employees compare net incomes and force companies to bear international and interregional differences in compensation tax burdens. The present research project will analyse effective tax burdens on corporations and on highly skilled employees in 64 different locations from 17 European countries and the U.S. for 2007. Thereby, it will update and geographically extend the BAK Taxation Index, which has been published first in 2003 for the years starting in 2001.

Project members

Christina Elschner

Christina Elschner

Project Coordinator
Research Associate

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Christoph Spengel

Christoph Spengel

Project Coordinator
Research Associate

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Jost Henrich Heckemeyer

Jost Henrich Heckemeyer

Research Associate

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Client/Allowance
BAK Basel Economics, Basel, CH

Contact

Research Associate
Prof. Dr. Christina Elschner
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Research Associate
Prof. Dr. Jost Henrich Heckemeyer
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