 Facts and figures about UK taxes, benefits and public spending.
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Type: Journal Articles Authors: Christina Elschner, Lothar Lammersen, Michael Overesch and Robert Schwager
Published in: Fiscal Studies, Vol. 27, No. 4, December 2006
Volume, issue, pages: Vol. 27, No. 4, pp. 513-534
JEL classification: H21, H24, H25
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy strategies applied in different countries. We find that effective tax rates on companies and on highly skilled employees are closely correlated for a number of countries. Ireland and most new EU Member States impose relatively lower taxes on capital investment than on highly skilled manpower. Conversely, in the US, companies are taxed heavily but the effective tax rate on highly skilled employees is moderate. Search |
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