Tax policies in a transition to a knowledge-based economy the effective tax burden of companies and highly skilled labour Leonie Fischer, Jost H. Heckemeyer, Christoph Spengel & Daniela Steinbrenner
Contributor(s): Fischer, Leonie
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Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | PRESION FISCAL | RENTAS ALTAS | COMPETENCIA FISCAL NOCIVA | ECONOMÍA DEL CONOCIMIENTO
In:
Intertax v. 50, issue 4, April 2022, p. 286-321Summary: This study analyses the development of effective tax burdens on corporations and highly skilled labour for 26 countries of the OECD over the last decade. The synthesis of both indicators allows identifying tax strategies of the considered countries and further elaborate on the scope of future tax competition in the context of current developments. Overall, the authors ascertain a declining trend in effective tax burdens on corporate investments. They observe increases in the top statutory tax rates for high-income earners and a rather constant average effective tax burden on labour for a disposable income of EUR 100,000. Current developments such as the agreement on a global minimum tax or the transition to a knowledge-based economy can establish a new lower bound to tax competition on corporate investments and might shift its focus.
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| OP 2141/2022/3-7 The Brazilian case law on the single tax principle | OP 2141/2022/4 Intertax | OP 2141/2022/4-1 Pillar Two model rules | OP 2141/2022/4-2 Tax policies in a transition to a knowledge-based economy | OP 2141/2022/4-4 Access to tax treaty dispute resolution mechanisms in cases of abuse | OP 2141/2022/4-5 The implementation of the ATAD by Austria | OP 2141/2022/4-6 Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 |
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This study analyses the development of effective tax burdens on corporations and highly skilled labour for 26 countries of the OECD over the last decade. The synthesis of both indicators allows identifying tax strategies of the considered countries and further elaborate on the scope of future tax competition in the context of current developments. Overall, the authors ascertain a declining trend in effective tax burdens on corporate investments. They observe increases in the top statutory tax rates for high-income earners and a rather constant average effective tax burden on labour for a disposable income of EUR 100,000. Current developments such as the agreement on a global minimum tax or the transition to a knowledge-based economy can establish a new lower bound to tax competition on corporate investments and might shift its focus.
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