Differences In The Tax Structure Between The Uk Germany And Switzerland

Essay from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 80 %, University of Glamorgan, 12 entries in the bibliography, language: English, abstract: This essay provides a short survey of the different tax structures prevailing in the UK, Germany and Switzerland. By doing so, the basic differences and the substantial similarities within and between these three covered countries are presented. This essay commences by outlining the tax history of Germany and Switzerland. Following, the third section is concerned with the different sources of tax revenue within each above-mentioned country. In the fourth section the focus is channelled to the trends within and between Germany and Switzerland. In this regard, the trends are identified, analysed and finally compared. After outlining the different trends the concentration shifts onto any similarities and differences between and within each country. This essay concludes by summing up the main findings of the different tax structures in the UK, Germany and Switzerland.

During the past two decades, wages of skilled workers in the United States rose while those of unskilled workers fell; less-educated young men in particular have suffered unprecedented losses in real earnings. These twelve original essays explore whether this trend is unique to the United States or is part of a general growth in inequality in advanced countries. Focusing on labor market institutions and the supply and demand forces that affect wages, the papers compare patterns of earnings inequality and pay differentials in the United States, Australia, Korea, Japan, Western Europe, and the changing economies of Eastern Europe. Cross-country studies examine issues such as managerial compensation, gender differences in earnings, and the relationship of pay to regional unemployment. From this rich store of data, the contributors attribute changes in relative wages and unemployment among countries both to differences in labor market institutions and training and education systems, and to long-term shifts in supply and demand for skilled workers. These shifts are driven in part by skill-biased technological change and the growing internationalization of advanced industrial economies.

Using longitudinal data from the Swiss Household Panel to zoom in on continuity and change in the life course, this open access book describes how the lives of the Swiss population have changed in terms of health, family circumstances, work, political participation, and migration over the last sixteen years. What are the different trajectories in terms of mobility, health, wealth, and family constellations? What are the drivers behind all these changes over time and in the life course? And what are the implications for inequality in society and for social policy? The Swiss Household Panel is a unique ongoing longitudinal survey that has followed a large sample of Swiss households since 1999. The data provide the rare opportunity to go beyond a snapshot of contemporary Swiss society and give insight into the processes in people’s lives and in society that lie behind recent developments.

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

A clear dichotomy exists between an European economy centred on international trade and the environmental damage to which this focus gives rise. There is a need for a novel approach based on a shift away from the goal of ever-faster travel and ...

This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

There is much heated rhetoric about the widening gulf between Europe and America. But are the US and Europe so different? Peter Baldwin, one of the world's leading historians of comparative social policy, thinks not, and in this bracingly argued but remarkably informed polemic, he lays out how similar the two continents really are. Drawing on the latest evidence from sources such as the United Nations, the World Bank, IMF, and other international organizations, Baldwin offers a fascinating comparison of the United States and Europe, looking at the latest statistics on the economy, crime, health care, education and culture, religion, the environment, and much more. It is a book filled with surprising revelations. For most categories of crime, for instance, America is safe and peaceful by European standards. But the biggest surprise is that, though there are many differences between America and Europe, in almost all cases, these differences are no greater than the differences among European nations. Europe and the US are, in fact, part of a common, big-tent grouping. America is not Sweden, for sure. But nor is Italy Sweden, nor France, nor even Germany. And who says that Sweden is Europe? Anymore than Vermont is America? "Meticulous, insistent, and elegant." --John Lloyd, Financial Times "A must-read...filled with intriguing facts that add nuance to what can often be a black-and-white debate." --Foreign Affairs "An exhaustive and enthralling catalogue of our commonalities that begs a reconsideration of just what it means to be European or American." --Publishers Weekly

This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges.