文章基本信息

标题：A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
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作者：Christina Elschner ; Robert Schwager
期刊名称：CeGE-Discussion Paper
印刷版ISSN：1439-2305
出版年度：2006
卷号：2006
出版社：Center for European, Governance and Economic Development
摘要：A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between employment costs and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit are taken into account. The compensation package consists of cash payments and old-age provision. To integrate retirement benefits and their tax treatment, an intertemporal approach is used. The results indicate a wide dispersion of tax rates across Europe and the US. Slovakia, Switzerland and the US tax highly skilled manpower low. Scandinavian countries, Belgium and Slovenia turn out to be high tax countries.
关键词：income tax, highly skilled labour, effective tax burden, pensions