BAK Taxation Index 2024/2025

BAK Taxation Index 2024/2025

Client/Allowance

BAK Basel Economics

Period: 01.02.2024 – 31.01.2026

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 analyze effective tax burdens on corporations and on highly skilled employees in Switzerland for 2024. Additionally, it will analyze the effective tax burden in more than 50 different locations from 19 European countries, the U.S. and Asia for 2025. Thereby, it will update and analytically extend the BAK Taxation Index, which has been published first in 2001. In addition, the implications of the global minimum tax in Switzerland will be analyzed.

Project members

Jost Henrich Heckemeyer

Jost Henrich Heckemeyer

Research Associate

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Johannes Gaul

Johannes Gaul

Researcher

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Julia Spix

Julia Spix

Researcher

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Sophia Wickel

Sophia Wickel

Researcher

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Client/Allowance
BAK Basel Economics, Basel, CH

Previous Projects

BAK Taxation Index 2022/2023

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