000			01789nab a2200253 c 4500
999			_c145996 _d145996
003			ES-MaIEF
005			20220615165759.0
007			ta
008			220615t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTax policies in a transition to a knowledge-based economy _bthe effective tax burden of companies and highly skilled labour _c Leonie Fischer, Jost H. Heckemeyer, Christoph Spengel & Daniela Steinbrenner
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650			_aIMPUESTO DE SOCIEDADES _945680
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_948102 _aPRESION FISCAL
650		4	_947319 _aRENTAS ALTAS
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_964776 _aECONOMÍA DEL CONOCIMIENTO
700			_969823 _aFischer, Leonie
773	0		_9167341 _oOP 2141/2022/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 4, April 2022, p. 286-321
942			_cART