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BAK Taxation Index 2009 |
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Effective Tax Burden of Companies and on Highly Qualified Manpower |
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This executive summary presents the BAK Taxation Index 2009, an indicator for the effective tax levels of companies and on highly skilled manpower.
The BAK Taxation Index covers locations in Europe, the United States and Asia. More precisely, the focus is on geographic regions in the covered countries whenever there is inter-regional variation in tax regulations. Otherwise, the national capitals are referred to. Generally, within the regions selected, the capital – or the economically most important city if clearly different – is taken as the place to be evaluated. In Switzerland, this is always the capital of the respective canton considered (Kantonshauptort). In addition, the BAK Taxation Index 2009 presents for the first time a new feature: If there is a variation of the effective tax burden within a region or a country regarded as a whole, we additionally report the minimum and maximum effective tax levels and thus illustrate the span.
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Executive Summary BAK Taxation Index 2009
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