BAK Taxation Index 2007

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

Coordinator
Research Associate

To the profile
Christoph Spengel

Christoph Spengel

Coordinator
Research Associate

To the profile
Jost Henrich Heckemeyer

Jost Henrich Heckemeyer

Research Associate

To the profile

Contact

Research Associate, Prof. Dr. Christina Elschner
Telefon +49 (0)621 1235-142
, Michael Overesch
Telefon +49 (0)621 1235-394
Research Associate, Prof. Dr. Jost Henrich Heckemeyer
Telefon +49 (0)621 1235-142