BAK Taxation Index 2009

The BAK Taxation Index analyses and compares the tax burden for companies and highly skilled manpower in more than 80 locations of highly-industrialized countries. The BAK Taxation Index is updated on a regular basis. Before the current 2009 report, the last complete update of all data in the BAK Taxation Index was undertaken in 2007 and published in January 2008. The project BAK Taxation Index, in the context of the International Benchmarking Programme (IBP), is commissioned by BAK Basel Economics AG and executed by the Centre of European Economic Research (ZEW) in Mannheim. An executive summary of this study is available under Reports & Studies at www.bakbasel.com.

Dreßler, Daniel, Christina Elschner and Jost Henrich Heckemeyer (2009), BAK Taxation Index 2009, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim