The Effective Tax Burden on Highly Qualified Employees - An International Comparison

This study presents estimates of the effective tax burden on highly qualified companies in eight European countries and the United States. It accompanies a study on the effective tax burden on companies, which follows the same spirit. The study was prepared for the "IBC BAK International Benchmark Club" (R) of BAK Basel Economics, which evaluates and compares economic performance and location factors across European regions.

Elschner, Christina and Robert Schwager (2003), The Effective Tax Burden on Highly Qualified Employees - An International Comparison, IBC BAK International Benchmark Club, Mannheim