Earnings and Low Pay in the Republic of Ireland by Dr Micheál Collins presented at the Statistical and Social Inquiry Society of Ireland - Cork, 14th April, 2016
Earnings and Low Pay in the Republic of Ireland by Dr Micheál Collins presented at the Statistical and Social Inquiry Society of Ireland - Cork, 14th April, 2016
podľa tohtoročnej štúdie New Direction – the Foundation for European Reform a Institut économique Molinari (IEM) pripadol deň daňového oslobodenia (Tax Liberation Day) na Slovensku na 20. júna. Je to rovnaký deň ako v minulom roku, aj keď základné daňovo-odvodové zaťaženie priemerného zamestnanca na Slovensku (podľa ktorého sa Počíta tento deň) sa nepatrne zvýšil z 46,65 % v roku 2013 na aktuálnych 46,73% k nákladom práce. Takéto zaťaženie slovenských zamestnancov daňou z príjmu, DPH a odvodmi je takmer o 1,5 percentuálny bod vyššie ako je priemer v EÚ. Viac na www.konzervativizmus.sk
The paper briefly discussed the main parts of the Polish tax system underlining its important bad points and problems. After almost 15 years after introduction of main taxes, PIT, CIT, VAT and Excise, there is a need for some kind summary in these fields. The huge scope of subject allows only for general deductions and recommendations, but seems to be a good starting points for further discussions. The paper begins with a brief analysis of public economics theory in the field of taxation. Next it describes historical changes in the Polish tax system and present public finance situation in Poland. It is impossible to put aside a size of public spending when realistic and significant tax changes are analysed. Afterwards, in theoretical and practical context main taxes are described in more detail. The final paragraph presents conclusions and formulates some recommendations for further changes. Even though the significant changes in taxations began in 1992 (introduction of PIT and CIT) the analysis mainly covers years from 1995 to 2005, with some exceptions for 2006 and 2007 when data available. More detailed descriptions concerns last 3 years to embrace most up-to-date problems.
Authored by: Radoslaw Piwowarski
Published in 2007
Do I earn enough for the life I want? In Zurich, Geneva, New York City, Oslo, Copenhagen, London, Chicago, Tokyo, Auckland, Sydney, Toronto, Milan, Stockholm, Montreal, Miami, Los Angeles, Helsinki, Hong Kong, Paris, Luxembourg, Tel Aviv, Dubai, Buenos Aires, Dublin, Taipei, Brussels, Rome, Manama, Frankfurt, Munich, Vienna, Amsterdam, Shanghai, Istanbul, Doha, Lyon, Berlin, Barcelona, Beijing, Madrid, Nicosia, Sao Paulo, Athens, Rio de Janeiro, Bangkok, Lisbon, Mexico City, Tallinn, Ljubljana, Bogotá, Jakarta, Bratislava, Santiago de Chile, Lima, Kuala Lumpur, Moscow, Manila, Vilnius, Nairobi, Warsaw, Cairo, Budapest, Johannesburg, Riga, Prague, New Delhi, Mumbai, Bucharest, Sofia, Kiev
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates and participation tax rates, and estimates, using the difference-indifferences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities for reforming the Swedish tax system to
improve its labour market impacts. We suggest better targeting the earned income tax credit at families and low-income workers, lowering the top marginal tax rates, and maintaining the tax incentives for older workers.
Bratislava, 19. jún 2013 – Podľa tohtoročnej štúdie New Direction – The Foundation for European Reform a Institut économique Molinari Tax Burden of Typical Workers in the EU 27 pripadá deň daňového oslobodenia (Tax Liberation Day) na Slovensku na 20. júna. Deň daňového oslobodenia sa odvíja od základnej daňovo-odvodovej záťaže príjmovo priemerného zamestnanca, ktorá na Slovensku dosahuje takmer 46,7% mzdových nákladov, čo je viac ako priemer v daňami a odvodmi preťaženej EÚ.
Viac na www.konzervativizmus.sk
The 2014/15 edition examines the link between wages and inequality at the household level. It shows that wages constitute the largest single source of income for households with at least one member of working age in most countries and points to changes in wages and paid employment as key factors underlying recent trends in inequality. The report also considers wage gaps between certain groups, such as those between women and men, migrants and nationals, and workers in the informal and formal economy.
Inequality can be addressed through policies that affect wage distribution directly or indirectly, as well as through fiscal redistribution. However, increasing inequality in the labour market places a heavier burden on efforts to reduce inequality through taxes and transfers. The report thus emphasizes the need for combined policy action that includes minimum wages, strengthened collective bargaining, interventions to eliminate wage gaps, the promotion of paid employment and redistribution through taxes and transfers.
Tax Aspects of Gender Budgeting - Margit SCHRATZENSTALLER (Austria)OECD Governance
Presentation given at the OECD Gender Budgeting Experts Meeting, Vienna, Austria. 18-19 June 2018
For more information see http://www.oecd.org/gov/budgeting/gender-budgeting-experts-meeting-2018.htm
Disclaimer! This paper is in work in progress. Contact the authors for more information.
Abstract
The interactions between minimum wage policy and tax evasion remain largely unknown. We study firm-level employment effects of a large and biting minimum wage increase in Latvia conditional on labor tax compliance. The Latvian labor market is characterized by the prevalence of envelope wages, i.e., unreported cash-in-hand complements to the official wage. We apply machine learning to classify firms between compliant and tax-evading using a unique combination of administrative and survey data. We then show that firms engaged in labor tax evasion are insensitive to the minimum wage shock. Our results suggest that these firms use wage underreporting as an adjustment margin, converting (part of ) the envelope into legal wage. Increasing minimum wage contributes to tax rule enforcement, but this comes at the cost of negative employment consequences for compliant firms.
This report, the eighth published by NICVA’s Centre for Economic Empowerment, estimates the economic impact of raising the pay of all workers in Northern Ireland to the level of the Living Wage. The authors conclude that the Living Wage could be adopted without net economic detriment, and may even result in a net economic gain.
The Living Wage is a key indicator of low pay. It is the hourly rate that would provide a full-time worker with a basic, but acceptable, standard of living. In Northern Ireland the Living Wage is currently £7.65; approximately one quarter of employees earn less than this benchmark.
One of the most troubling aspects of the long boom which preceded the 2008 crash was how low pay became more prevalent at the same time as profits flourished and wages soared at the top end of the labour market. This not only jarred with many people’s sense of fairness and undermined bonds of social solidarity; it also contributed to rising economic inequality, a major cause of the recession and a source of various social and economic problems. Eradicating low pay is therefore a key element of creating a good economy.
While the ethical case for paying employees the Living Wage resonates widely, there is less agreement on the economic consequences. Higher labour costs could result in reduced profits and investment, as well as job losses and inflation. Others claim that raising wage levels would improve workers’ productivity, boost consumer spending, and therefore employment. In this context the economic implications merit careful consideration.
Given this positive appraisal it is interesting to note that many campaigners do not advocate raising the statutory Minimum Wage to the level of the Living Wage. Rather, they target specific employers who they believe can afford to pay their low-wage workers more. The findings of this report suggest that it is perhaps time for the Living Wage campaign to become more ambitious. At the very least, ensuring that every worker receives a decent wage should be adopted as a long-term goal.
For more information on the report please visit http://www.nicva.org/resource/economic-analysis-living-wage-northern-ireland
The progressivity of Value Added Tax in a Lifetime PerspectiveMaria Thomadaki
My master Thesis, which focuses in the microeconomics of taxation especially on the duration of one's life. Practically, I take a well-established view from Metcalf and Caspersen's (1994) paper and I tried to challenge their model assumptions in order to suggest some other model alternatives.
Обзор заработных плат в сфере фармацевтического производства в Москве.Awara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в сфере фармацевтического производства в Москве.
Цель этого обзора зарплат – дать представление об особенностях рынка труда и уровне средних заработных плат в Санкт-Петербурге в период санкций и девальвации рубля.
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podľa tohtoročnej štúdie New Direction – the Foundation for European Reform a Institut économique Molinari (IEM) pripadol deň daňového oslobodenia (Tax Liberation Day) na Slovensku na 20. júna. Je to rovnaký deň ako v minulom roku, aj keď základné daňovo-odvodové zaťaženie priemerného zamestnanca na Slovensku (podľa ktorého sa Počíta tento deň) sa nepatrne zvýšil z 46,65 % v roku 2013 na aktuálnych 46,73% k nákladom práce. Takéto zaťaženie slovenských zamestnancov daňou z príjmu, DPH a odvodmi je takmer o 1,5 percentuálny bod vyššie ako je priemer v EÚ. Viac na www.konzervativizmus.sk
The paper briefly discussed the main parts of the Polish tax system underlining its important bad points and problems. After almost 15 years after introduction of main taxes, PIT, CIT, VAT and Excise, there is a need for some kind summary in these fields. The huge scope of subject allows only for general deductions and recommendations, but seems to be a good starting points for further discussions. The paper begins with a brief analysis of public economics theory in the field of taxation. Next it describes historical changes in the Polish tax system and present public finance situation in Poland. It is impossible to put aside a size of public spending when realistic and significant tax changes are analysed. Afterwards, in theoretical and practical context main taxes are described in more detail. The final paragraph presents conclusions and formulates some recommendations for further changes. Even though the significant changes in taxations began in 1992 (introduction of PIT and CIT) the analysis mainly covers years from 1995 to 2005, with some exceptions for 2006 and 2007 when data available. More detailed descriptions concerns last 3 years to embrace most up-to-date problems.
Authored by: Radoslaw Piwowarski
Published in 2007
Do I earn enough for the life I want? In Zurich, Geneva, New York City, Oslo, Copenhagen, London, Chicago, Tokyo, Auckland, Sydney, Toronto, Milan, Stockholm, Montreal, Miami, Los Angeles, Helsinki, Hong Kong, Paris, Luxembourg, Tel Aviv, Dubai, Buenos Aires, Dublin, Taipei, Brussels, Rome, Manama, Frankfurt, Munich, Vienna, Amsterdam, Shanghai, Istanbul, Doha, Lyon, Berlin, Barcelona, Beijing, Madrid, Nicosia, Sao Paulo, Athens, Rio de Janeiro, Bangkok, Lisbon, Mexico City, Tallinn, Ljubljana, Bogotá, Jakarta, Bratislava, Santiago de Chile, Lima, Kuala Lumpur, Moscow, Manila, Vilnius, Nairobi, Warsaw, Cairo, Budapest, Johannesburg, Riga, Prague, New Delhi, Mumbai, Bucharest, Sofia, Kiev
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates and participation tax rates, and estimates, using the difference-indifferences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities for reforming the Swedish tax system to
improve its labour market impacts. We suggest better targeting the earned income tax credit at families and low-income workers, lowering the top marginal tax rates, and maintaining the tax incentives for older workers.
Bratislava, 19. jún 2013 – Podľa tohtoročnej štúdie New Direction – The Foundation for European Reform a Institut économique Molinari Tax Burden of Typical Workers in the EU 27 pripadá deň daňového oslobodenia (Tax Liberation Day) na Slovensku na 20. júna. Deň daňového oslobodenia sa odvíja od základnej daňovo-odvodovej záťaže príjmovo priemerného zamestnanca, ktorá na Slovensku dosahuje takmer 46,7% mzdových nákladov, čo je viac ako priemer v daňami a odvodmi preťaženej EÚ.
Viac na www.konzervativizmus.sk
The 2014/15 edition examines the link between wages and inequality at the household level. It shows that wages constitute the largest single source of income for households with at least one member of working age in most countries and points to changes in wages and paid employment as key factors underlying recent trends in inequality. The report also considers wage gaps between certain groups, such as those between women and men, migrants and nationals, and workers in the informal and formal economy.
Inequality can be addressed through policies that affect wage distribution directly or indirectly, as well as through fiscal redistribution. However, increasing inequality in the labour market places a heavier burden on efforts to reduce inequality through taxes and transfers. The report thus emphasizes the need for combined policy action that includes minimum wages, strengthened collective bargaining, interventions to eliminate wage gaps, the promotion of paid employment and redistribution through taxes and transfers.
Tax Aspects of Gender Budgeting - Margit SCHRATZENSTALLER (Austria)OECD Governance
Presentation given at the OECD Gender Budgeting Experts Meeting, Vienna, Austria. 18-19 June 2018
For more information see http://www.oecd.org/gov/budgeting/gender-budgeting-experts-meeting-2018.htm
Disclaimer! This paper is in work in progress. Contact the authors for more information.
Abstract
The interactions between minimum wage policy and tax evasion remain largely unknown. We study firm-level employment effects of a large and biting minimum wage increase in Latvia conditional on labor tax compliance. The Latvian labor market is characterized by the prevalence of envelope wages, i.e., unreported cash-in-hand complements to the official wage. We apply machine learning to classify firms between compliant and tax-evading using a unique combination of administrative and survey data. We then show that firms engaged in labor tax evasion are insensitive to the minimum wage shock. Our results suggest that these firms use wage underreporting as an adjustment margin, converting (part of ) the envelope into legal wage. Increasing minimum wage contributes to tax rule enforcement, but this comes at the cost of negative employment consequences for compliant firms.
This report, the eighth published by NICVA’s Centre for Economic Empowerment, estimates the economic impact of raising the pay of all workers in Northern Ireland to the level of the Living Wage. The authors conclude that the Living Wage could be adopted without net economic detriment, and may even result in a net economic gain.
The Living Wage is a key indicator of low pay. It is the hourly rate that would provide a full-time worker with a basic, but acceptable, standard of living. In Northern Ireland the Living Wage is currently £7.65; approximately one quarter of employees earn less than this benchmark.
One of the most troubling aspects of the long boom which preceded the 2008 crash was how low pay became more prevalent at the same time as profits flourished and wages soared at the top end of the labour market. This not only jarred with many people’s sense of fairness and undermined bonds of social solidarity; it also contributed to rising economic inequality, a major cause of the recession and a source of various social and economic problems. Eradicating low pay is therefore a key element of creating a good economy.
While the ethical case for paying employees the Living Wage resonates widely, there is less agreement on the economic consequences. Higher labour costs could result in reduced profits and investment, as well as job losses and inflation. Others claim that raising wage levels would improve workers’ productivity, boost consumer spending, and therefore employment. In this context the economic implications merit careful consideration.
Given this positive appraisal it is interesting to note that many campaigners do not advocate raising the statutory Minimum Wage to the level of the Living Wage. Rather, they target specific employers who they believe can afford to pay their low-wage workers more. The findings of this report suggest that it is perhaps time for the Living Wage campaign to become more ambitious. At the very least, ensuring that every worker receives a decent wage should be adopted as a long-term goal.
For more information on the report please visit http://www.nicva.org/resource/economic-analysis-living-wage-northern-ireland
The progressivity of Value Added Tax in a Lifetime PerspectiveMaria Thomadaki
My master Thesis, which focuses in the microeconomics of taxation especially on the duration of one's life. Practically, I take a well-established view from Metcalf and Caspersen's (1994) paper and I tried to challenge their model assumptions in order to suggest some other model alternatives.
Обзор заработных плат в сфере фармацевтического производства в Москве.Awara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в сфере фармацевтического производства в Москве.
Цель этого обзора зарплат – дать представление об особенностях рынка труда и уровне средних заработных плат в Санкт-Петербурге в период санкций и девальвации рубля.
Исследование Совокупного Налогового Бремени на Оплату Труда – 2014Awara Direct Search
Что мы хотели узнать? Какую часть из всех денежных средств, которые направлены на выплату заработной платы, работники в действительности получают на руки за вычетом налогов и всех отчислений на социальное страхование? Конкретный вопрос, который мы ставили перед собой: Каковыми должны быть совокупные расходы работодателя на оплату труда, чтобы работник получил на руки X евро (долларов США)?
Обзор заработных плат в области подбора персонала в КазаниAwara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в сфере строительства в Казани.
Обзор заработных плат в области подбора персонала в Санкт-ПетербургеAwara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в области HR в Санкт-Петербурге
Chatty Kathy - UNC Bootcamp Final Project Presentation - Final Version - 5.23...John Andrews
SlideShare Description for "Chatty Kathy - UNC Bootcamp Final Project Presentation"
Title: Chatty Kathy: Enhancing Physical Activity Among Older Adults
Description:
Discover how Chatty Kathy, an innovative project developed at the UNC Bootcamp, aims to tackle the challenge of low physical activity among older adults. Our AI-driven solution uses peer interaction to boost and sustain exercise levels, significantly improving health outcomes. This presentation covers our problem statement, the rationale behind Chatty Kathy, synthetic data and persona creation, model performance metrics, a visual demonstration of the project, and potential future developments. Join us for an insightful Q&A session to explore the potential of this groundbreaking project.
Project Team: Jay Requarth, Jana Avery, John Andrews, Dr. Dick Davis II, Nee Buntoum, Nam Yeongjin & Mat Nicholas
As Europe's leading economic powerhouse and the fourth-largest hashtag#economy globally, Germany stands at the forefront of innovation and industrial might. Renowned for its precision engineering and high-tech sectors, Germany's economic structure is heavily supported by a robust service industry, accounting for approximately 68% of its GDP. This economic clout and strategic geopolitical stance position Germany as a focal point in the global cyber threat landscape.
In the face of escalating global tensions, particularly those emanating from geopolitical disputes with nations like hashtag#Russia and hashtag#China, hashtag#Germany has witnessed a significant uptick in targeted cyber operations. Our analysis indicates a marked increase in hashtag#cyberattack sophistication aimed at critical infrastructure and key industrial sectors. These attacks range from ransomware campaigns to hashtag#AdvancedPersistentThreats (hashtag#APTs), threatening national security and business integrity.
🔑 Key findings include:
🔍 Increased frequency and complexity of cyber threats.
🔍 Escalation of state-sponsored and criminally motivated cyber operations.
🔍 Active dark web exchanges of malicious tools and tactics.
Our comprehensive report delves into these challenges, using a blend of open-source and proprietary data collection techniques. By monitoring activity on critical networks and analyzing attack patterns, our team provides a detailed overview of the threats facing German entities.
This report aims to equip stakeholders across public and private sectors with the knowledge to enhance their defensive strategies, reduce exposure to cyber risks, and reinforce Germany's resilience against cyber threats.
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Empowering the Data Analytics Ecosystem: A Laser Focus on Value
The data analytics ecosystem thrives when every component functions at its peak, unlocking the true potential of data. Here's a laser focus on key areas for an empowered ecosystem:
1. Democratize Access, Not Data:
Granular Access Controls: Provide users with self-service tools tailored to their specific needs, preventing data overload and misuse.
Data Catalogs: Implement robust data catalogs for easy discovery and understanding of available data sources.
2. Foster Collaboration with Clear Roles:
Data Mesh Architecture: Break down data silos by creating a distributed data ownership model with clear ownership and responsibilities.
Collaborative Workspaces: Utilize interactive platforms where data scientists, analysts, and domain experts can work seamlessly together.
3. Leverage Advanced Analytics Strategically:
AI-powered Automation: Automate repetitive tasks like data cleaning and feature engineering, freeing up data talent for higher-level analysis.
Right-Tool Selection: Strategically choose the most effective advanced analytics techniques (e.g., AI, ML) based on specific business problems.
4. Prioritize Data Quality with Automation:
Automated Data Validation: Implement automated data quality checks to identify and rectify errors at the source, minimizing downstream issues.
Data Lineage Tracking: Track the flow of data throughout the ecosystem, ensuring transparency and facilitating root cause analysis for errors.
5. Cultivate a Data-Driven Mindset:
Metrics-Driven Performance Management: Align KPIs and performance metrics with data-driven insights to ensure actionable decision making.
Data Storytelling Workshops: Equip stakeholders with the skills to translate complex data findings into compelling narratives that drive action.
Benefits of a Precise Ecosystem:
Sharpened Focus: Precise access and clear roles ensure everyone works with the most relevant data, maximizing efficiency.
Actionable Insights: Strategic analytics and automated quality checks lead to more reliable and actionable data insights.
Continuous Improvement: Data-driven performance management fosters a culture of learning and continuous improvement.
Sustainable Growth: Empowered by data, organizations can make informed decisions to drive sustainable growth and innovation.
By focusing on these precise actions, organizations can create an empowered data analytics ecosystem that delivers real value by driving data-driven decisions and maximizing the return on their data investment.
Adjusting primitives for graph : SHORT REPORT / NOTESSubhajit Sahu
Graph algorithms, like PageRank Compressed Sparse Row (CSR) is an adjacency-list based graph representation that is
Multiply with different modes (map)
1. Performance of sequential execution based vs OpenMP based vector multiply.
2. Comparing various launch configs for CUDA based vector multiply.
Sum with different storage types (reduce)
1. Performance of vector element sum using float vs bfloat16 as the storage type.
Sum with different modes (reduce)
1. Performance of sequential execution based vs OpenMP based vector element sum.
2. Performance of memcpy vs in-place based CUDA based vector element sum.
3. Comparing various launch configs for CUDA based vector element sum (memcpy).
4. Comparing various launch configs for CUDA based vector element sum (in-place).
Sum with in-place strategies of CUDA mode (reduce)
1. Comparing various launch configs for CUDA based vector element sum (in-place).
Levelwise PageRank with Loop-Based Dead End Handling Strategy : SHORT REPORT ...Subhajit Sahu
Abstract — Levelwise PageRank is an alternative method of PageRank computation which decomposes the input graph into a directed acyclic block-graph of strongly connected components, and processes them in topological order, one level at a time. This enables calculation for ranks in a distributed fashion without per-iteration communication, unlike the standard method where all vertices are processed in each iteration. It however comes with a precondition of the absence of dead ends in the input graph. Here, the native non-distributed performance of Levelwise PageRank was compared against Monolithic PageRank on a CPU as well as a GPU. To ensure a fair comparison, Monolithic PageRank was also performed on a graph where vertices were split by components. Results indicate that Levelwise PageRank is about as fast as Monolithic PageRank on the CPU, but quite a bit slower on the GPU. Slowdown on the GPU is likely caused by a large submission of small workloads, and expected to be non-issue when the computation is performed on massive graphs.
3. contents
Awara Global Survey on Total Payroll Taxes 2014 4
Key Findings 5
Figure 1 – Gross Labor Cost Multiplicator 6
Figure 2 – Net Take-Home Percentage 7
PPP Adjusted Tax Burden 8
Figure 3. PPP Adjusted Tax Burden 8
Comparing the Results with World Bank’s Paying Taxes Study 9
Figure 4. Personal Income Tax Rates for 24K and 60K Income Levels 10
Figure 5. Employee’s Social Contributions, Share of Total Social Contributions 11
Notes on Method 13
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
3
4. What we wanted
to find out? - Of all
the money that goes
towards salaries and
wages what portion
is actually received in
hand by the employee
net of taxes and
all social security
contributions?
The specific question we posed was: What is the total
pay-roll cost of an employer in order for an employee to
getXamountofEuros(USdollars)inhand?
We determined the percentage that is actually
received in cash by the employee net of all taxes
and statutory payments regardless if the cost is
charged from the employer or the employee’s sala-
ry. The survey measured what in various countries
is the relation between the net take-home pay (net
salary after taxes) and the total cost that the em-
ployer must carry considering the gross salary and
all payroll taxes. Thus the survey tells how much
the employer has to pay in order for the employee
to receive a certain net salary after all statutory
deductions. This can be expressed as the Gross
Labor Cost Multiplicator, the factor by which net
pay is multiplied to yield the total employer costs.
(Figure 1). Conversely the same is expressed as the
Net Take-Home Percentage, the percentage of the
gross labor cost that the employee enjoys after tax.
(Figure 2). This shows what in various countries is
the actual tax burden on labor. (This is sometimes
referred to as the tax wedge).
To determine what is the real tax rate on labor
(payroll taxes), one must consider not only the
personal income tax but also all the other statu-
tory charges on medicine, pension and other so-
cial security benefits that are charged both from
the employee and the employer (social security
contributions). In this connection it is necessary
to note that all kinds of social security payments,
whatever they are called, are to be treated as taxes
as the companies are forced to pay them by vir-
tue of the law. We believe that this is the ultimate
way of expressing the total statutory pay-roll taxes
(statutory cost of labor) in a global comparison. In
an economic sense it does not matter whether the
charges are levied on the employee or employer,
what matters is what portion at the end of the day
the employee receives of all the money that is spent
for the benefit of using her/his labour.
Many analysts may be fooled by the division of la-
bor taxes into the various components and then
only consider the employer’s social contributions
in a comparison of labor costs. But in a real world
what counts is what the employee gets as a take-
home pay because the salary levels will adjust to
reflect the economic necessity to receive a certain
net salary as a take-home income so as to meet
the individual consumption needs. In an economic
sense, one may consider that when social contri-
butions on salary are charged from the employee
instead of the employer that then the employee
merely acts as an agent for the employer in carry-
ing that tax burden. And the same is true for the
personal income tax. The more so, in both cases,
that the actual taxes are usually all over the world
withheld by the employer from salaries due. It
therefore follows that at the end of the analysis it
is merely an accounting convention how to name
the various components of payroll taxes, they are
all equally taxes on labor.
We measured the tax burden on four different lev-
els of gross salary: 1,000 euro per month (12,000
p.a.); 2,000 euro per month (24,000 p.a.); 5 thou-
sand euro per month (60,000 p.a.); and 10,000
per month (120,000 p.a.). Due to several exemp-
tions on the lower levels of income and tax limits
on the higher end, we consider that the income
levels 2 thousand and 5 thousand per month offer
the best comparatives.
The net take-home salary may further be adjusted
to the purchasing power parity (PPP) to get an in-
dication of the real net earnings (from salaries and
wages) in different countries. We have attempted
such a calculation (Figure 3). This survey will
therefore show among other things in which coun-
try an employee can make best real earnings.
Awara global survey on total
payrolltaxes2014
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
4
5. Our research showed that in the surveyed coun-
tries the tax on labor was the lowest in Cyprus
on 24,000 euro salary level (second lowest on the
60,000 salary level).
Of the bigger countries the tax on labor was lowest
in USA and Russia: USA 7th on 24,000 euro salary
level and 8th on the 60,000 euro level. Russia was
8th on the salary level of 24,000 euro but surged
to 3rd place on the higher income level of 60,000
euro level.
It was shown that in general the taxes on labor
were the highest in the European Union countries.
On the income level of 24,000 euros the worst
score was received by Sweden, France and Italy,
whereas on the income level of 60,000 euros Bel-
gium scored worst preceded by France and Italy.
On an annual salary of 24,000 euros, the Gross
Labor Cost Multiplicator in Russia is 1.39. This
means that at this salary level, the employer’s total
payroll cost is 1.39 times the net take-home income
of the employee, or expressed from another point
of view, the employee receives in hand 72% of all
the money that the employer must pay for the em-
ployment. On an annual salary of 60,000 euros the
Gross Labor Cost Multiplicator in Russia is 1.32,
whereas the employee receives in hand 76 % of that
money. Of the bigger developed nations only USA
(Illinois) placed before Russia in the survey in the
salary level of 24,000 euro per year with a multi-
plicator of 1.38. At the same time most European
Union countries showed multiplicators from 1.5 to
2. On the salary level of 60,000 euro per year the
picture was even more favorable for Russia. Due to
an increasing tax burden with higher salary levels,
so-called tax progression, the multiplicator of USA
had at the salary level of 60,000 euro deteriorated
to 1.52, while the European Union countries (ex-
cluding some of the smaller ones with specific eco-
nomic conditions) now ranged from UK’s 1.75 to
Belgium’s 2.51. This means that in Russia an em-
ployee would from a gross salary of 5,000 euro per
month receive a net salary of 4,350 euro and the
total monthly cost for an employer would be 5,720
euro, whereas an employee in Belgium would be
left with 2,670 euro from a salary of 5,000 euro
whereas the total payroll cost for the employer
would be 6,700 euro.
Keyfindings
60.000 Euro Salary
24% Russia
54% Sweden
35% Cyprus
59% France
34% USA
57% Italy
52% Finland
60% Belgium
WhatpartofLaborCostGoestoTaxinDifferentCountries
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
5
6. Figure 1 – Gross Labor Cost Multiplicator
12.000 Euro Salary 24.000 Euro Salary 60.000 Euro Salary 120.000 Euro Salary
Country CountryCountry Country
GrossLaborCostMultiplicatorGrossLaborCostMultiplicatorGrossLaborCostMultiplicator
Source: Awara Global Survey of Total Payroll Taxes www.awarablogs.com/tax-survey
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
1,29
1,29
1,44
1,48
1,49
1,52
1,54
1,60
1,60
1,63
1,64
1,65
1,72
1,73
1,73
1,75
1,76
1,78
1,80
1,85
1,89
1,90
1,91
1,93
1,96
2,06
2,10
2,15
2,22
2,28
2,32
2,52
2,52
2,72
2,85
1,00
1,00
1,15
1,19
1,24
1,27
1,28
1,29
1,32
1,34
1,34
1,37
1,41
1,43
1,43
1,45
1,48
1,50
1,52
1,53
1,56
1,59
1,64
1,70
1,73
1,74
1,76
1,80
1,86
1,88
1,89
1,91
1,95
1,96
2,00
1,24
1,26
1,29
1,33
1,36
1,37
1,38
1,39
1,45
1,52
1,52
1,54
1,55
1,55
1,56
1,56
1,64
1,70
1,73
1,73
1,73
1,75
1,82
1,82
1,84
1,92
1,93
1,96
1,96
1,96
1,99
2,00
2,03
2,04
2,04
1,29
1,31
1,32
1,40
1,42
1,47
1,52
1,52
1,54
1,57
1,63
1,64
1,64
1,71
1,73
1,75
1,77
1,81
1,88
1,91
1,94
1,94
1,95
1,95
1,96
2,02
2,06
2,15
2,16
2,20
2,26
2,30
2,33
2,44
2,51
Luxembourg
Austria
Mozambique
Cyprus
USA
Greece
Malta
Mauritius
Chile
Indonesia
Ireland
Finland
Netherlands
Norway
UK
Mexico
Switzerland
Russia
Sudan
Denmark
Germany
Belgium
Canada
Estonia
Lithuania
Czech Republic
Poland
Portugal
France
Italy
Spain
China
Sweden
Hungary
Slovakia
Cyprus
Mozambique
Mauritius
Luxembourg
Malta
Chile
USA
Russia
Ireland
Sudan
Indonesia
Mexico
UK
Greece
Finland
Norway
Canada
Netherlands
Lithuania
Denmark
Austria
Estonia
Germany
Poland
Czech Republic
Spain
Belgium
Switzerland
Portugal
Hungary
China
Slovakia
Italy
France
Sweden
Mauritius
Chile
Russia
Mozambique
Malta
Luxembourg
Sudan
USA
Cyprus
Mexico
Indonesia
Canada
China
Ireland
Lithuania
UK
Estonia
Norway
Slovakia
Finland
Greece
Denmark
Czech Republic
Spain
Hungary
Switzerland
Poland
Germany
Austria
Sweden
Netherlands
Portugal
Italy
France
Belgium
Russia
Mauritius
Chile
Malta
Mozambique
Sudan
China
Slovakia
Switzerland
Indonesia
Mexico
USA
Canada
Lithuania
Italy
Cyprus
Luxembourg
Estonia
Greece
UK
Czech Republic
Ireland
Spain
Germany
Hungary
Austria
Norway
Poland
Finland
Denmark
France
Sweden
Netherlands
Portugal
Belgium
6
7. Figure 2 – Net Take-Home Percentage
12.000 Euro Salary 24.000 Euro Salary 60.000 Euro Salary 120.000 Euro Salary
NetTake-HomePercentageNetTake-HomePercentageNetTake-HomePercentage
Source: Awara Global Survey of Total Payroll Taxes www.awarablogs.com/tax-survey
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
Luxembourg
Mozambique
Cyprus
USA
Greece
Malta
Mauritius
Chile
Indonesia
Ireland
Finland
Netherlands
Norway
Norway
UK
Mexico
Switzerland
Russia
Sudan
Denmark
Germany
Belgium
Canada
Estonia
Lithuania
Czech
Republic
Poland
Portugal
France
Italy
Spain
China
Sweden
Hungary
Slovakia
100 %
87%
84%
81%
79%
78%
77%
76%
75%
75%
73%
71%
70%
70%
70%
69%
67%
67%
66%
65%
64%
63%
61%
59%
58%
58%
57%
56%
54%
53%
53%
52%
51%
51%
50%
Cyprus
Mozambique
Mauritius
Luxembourg
Malta
Chile
USA
Russia
Ireland
Sudan
Indonesia
Mexico
UK
Greece
Finland
Norway
Canada
Netherlands
Lithuania
Denmark
Austria
Estonia
Germany
Poland
Czech
Republic
Spain
Belgium
Switzerland
Portugal
Hungary
China
Slovakia
Italy
France
Sweden
81%
79%
77%
75%
73%
73%
73%
72%
69%
66%
66%
65%
65%
64%
64%
64%
61%
59%
58%
58%
58%
57%
55%
55%
54%
52%
52%
51%
51%
51%
50%
50%
49%
49%
49%
Mauritius
Chile
Russia
Mozambique
Malta
Luxembourg
Sudan
USA
Cyprus
Mexico
Indonesia
Canada
China
Ireland
Lithuania
UK
Estonia
Norway
Slovakia
Finland
Greece
Denmark
Czech
Republic
Spain
Hungary
Switzerland
Poland
Germany
Austria
Sweden
Netherlands
Portugal
Italy
France
Belgium
77%
77%
76%
71%
70%
68%
66%
66%
65%
64%
61%
61%
61%
58%
58%
57%
56%
55%
53%
52%
52%
51%
51%
51%
51%
49%
49%
47%
46%
46%
44%
43%
43%
41%
40%
Russia
Mauritius
Chile
Malta
Mozambique
Sudan
China
Slovakia
Switzerland
Indonesia
Mexico
USA
Canada
Lithuania
Italy
Cyprus
Luxembourg
Estonia
Greece
UK
Czech
Republic
Ireland
Spain
Germany
Hungary
Austria
Norway
Poland
Finland
Denmark
France
Sweden
Netherlands
Portugal
Belgium
77%
77%
69%
68%
67%
66%
65%
63%
62%
61%
61%
61%
58%
58%
58%
57%
57%
56%
56%
54%
53%
53%
52%
52%
51%
49%
48%
46%
45%
44%
43%
40%
40%
37%
35%
Country CountryCountry Country
7
8. 1http://en.wikipedia.org/wiki/List_of_countries_by_GDP_(nominal)_per_capita
http://en.wikipedia.org/wiki/List_of_countries_by_GDP_(PPP)_per_capita
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
Source: Awara Global Survey of Total Payroll Taxes www.awarablogs.com/tax-survey
2986
2913
3012
2867
3589
3537
3499
3351
5000
4467
5257
5219
6139
5075
5973
5185
5341
5331
6678
5455
7584
6397
6294
1026
1562
2188
2366
1868
2659
2924
3327
2115
4257
3742
3912
3912
5830
5453
6296
6206
6709
8216
6131
7659
4013
4475
5200
5233
5457
6196
6423
6679
7115
8723
9000
9131
10050
10905
11426
11841
11548
12040
12972
13672
13714
14056
Sweden
Norway
Belgium
Denmark
Netherlands
Austria
Italy
Finland
Germany
Canada
United Kingdom
Ireland
Spain
United States
China
Czech Republic
Estonia
Indonesia
Poland
Lithuania
Mexico
Russian Federation
PPP equivalent income Taxes Total Cost
The net take-home salary may
be further adjusted for the pur-
chasing power parity (PPP), that
is, to the real value of the salary
in the respective home country.
We have attempted such a calcu-
lation on some of the surveyed
countries. (Figure 3). This is cal-
culation is made from point of
view of the total labor cost so
that we determined what is the
net nominal salary that will yield
a PPP equivalent salary of 5,000
euros. We then further added all
the taxes payable for employee
and employer to yield the total
labor cost. The PPP adjustment
coefficient was received by com-
paring the nominal and PPP
figures according to the World
Bank’s GDP tables for year 2012
.
These PPP adjusted calculations
yield the best result for Russia.
In Russia PPP 5,000 euro net
earnings would cost the em-
ployer only 4013 euro, whereas a
PPP 5,000 salary would cost the
employer 14,056 in Sweden and,
for example, 11,426 in Finland.
pppadjustedtaxburden
Figure 3. PPP Adjusted Tax Burden
8
9. The failure to understand the above discussed
principles of total labor taxes is particularly
evident in respect to the global comparison
of tax systems called Paying Taxes 2014 by the
World Bank, IFC and PWC . (For reasons which
remain unexplained this study which refers to
data from year 2012 and was published in No-
vember 2013 is called Paying Taxes 2014).
The study forms part of the bigger project
known as World Bank’s Ease of Doing Busi-
ness Index. This bigger survey measures regu-
lations affecting 11 areas of business activity,
among them the regulations concerning taxa-
tion which is done in the context of the Paying
Taxes survey. The tax survey attempts to mea-
sure both the compliance burden on tax ad-
ministration (number of tax filings and the time
it takes to perform them) and the cost of all
taxes borne (the total tax rate). Unfortunately
the methodology of the survey in respect to the
total tax rate, and in particular concerning the
total payroll taxes, is grossly inadequate as it
only considers the taxes directly borne by the
employer company (employer’s social security
contributions) and totally ignores the payroll
taxes that are relegated to be charged from the
employee (personal income tax and employee’s
social contributions). As a result the survey
portrays a much skewed picture of the total
tax burden. A case in point is Russia, which in
reality as we have seen has among the lowest
payroll taxes in the world, has been awarded a
dismal ranking in the indicator of total tax rate.
Russia is in the methodology of World Bank
placed 178th out of 189 countries on this pa-
rameter. According to these misguided criteria
taxes in Russia is supposed to take 50.7 of the
profit placing Russia 143rd in the rating.
To show how misguided an effort it is, as the
World Bank does, to rank the tax burden solely
by the criteria of what is the direct employer’s
social contributions we may look at the global
comparison tables that show what are the per-
sonal income tax rates and what is the share of
the employee’s social contributions of the total
labor taxes.
2
http://www.doingbusiness.org/reports/thematic-reports/paying-taxes/
Comparing the results with
World Bank’s Paying Taxes
study
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
9
10. Figure 4. Personal Income Tax Rates for 24K and 60K Income Levels
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
24.000 Euro Salary 60.000 Euro Salary
Country Country
PersonalIncomeTaxPersonalIncomeTax
Source: Awara Global Survey of Total Payroll Taxes www.awarablogs.com/tax-survey
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
Figure 4 shows the rate
for personal income
tax in various countries
according to the Awara
survey. We see that
Russia has the 9 lowest
rate at the salary
level of 24 thousand
euros and 3rd lowest
rate at the level of 60
thousand.
9.14 %
12 %
13 %
15 %
15 %
15 %
16 %
16 .7%
20 %
20.4 %
20 .73 %
21 %
21 .3%
21.35 %
21 .6%
22 .8%
23 .76 %
24.33 %
24 .9%
25 .18 %
26 %
26 .08 %
27.04 %
28 %
29 .52 %
30 %
30 %
33 .46 %
33 .5%
33 .9%
34 %
34 .3%
35 .2%
36 .5%
42 .6%
Luxembourg
Cyprus
Chile
China
France
USA
Germany
Austria
Russia
Mozambique
Malta
Lithuania
Sudan
Mauritius
Finland
Czech Republic
Hungary
Belgium
Norway
Switzerland
Mexico
Greece
Slovakia
Poland
Estonia
Ireland
UK
Canada
Netherlands
Indonesia
Portugal
Spain
Sweden
Italy
Denmark
1%
3.75%
3.9%
8.23%
8.35%
9.30%
11 .27 %
11 .45 %
13 %
14 .7%
14 .96 %
15 %
15 %
15 %
15 .5%
16 %
16 %
17 .6%
18 %
18 %
18 .72 %
19 %
19 %
19 .35 %
19 .49 %
20 %
20 %
20 .05 %
22 .30 %
25 %
25 .83 %
26 %
28 .54 %
28 .86 %
35 .50 %
Luxembourg
Chile
Russia
Lithuania
Sudan
Mauritius
Hungary
USA
Switzerland
Estonia
China
Slovakia
Czech Republic
France
Cyprus
Mozambique
Germany
Mexico
Canada
Malta
UK
Austria
Poland
Norway
Ireland
Finland
Indonesia
Belgium
Greece
Italy
Spain
Sweden
Portugal
Netherlands
Denmark
10
11. Figure 5. Employee’s Social Contributions, Share of Total Social Contributions
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
Employee’sSocialContributions,ShareofTotalSocialContributionsEmployee’sSocialContributions,ShareofTotalSocialContributions
24.000 Euro Salary 60.000 Euro Salary
0%
0%
0%
11%
12%
15%
17%
18%
19%
20%
22%
24%
26%
28%
28%
32%
32%
33%
33%
33%
34%
34%
38%
39%
39%
43%
45%
45%
46%
50%
50%
50%
52%
55%
77%
0%
0%
0%
11%
12%
15%
18%
16%
15%
20%
22%
23%
18%
27%
28%
32%
32%
33%
33%
33%
33%
37%
38%
39%
39%
43%
44%
45%
46%
50%
50%
50%
53%
45%
78%
Mauritius
Russia
Denmark
Estonia
Mexico
Indonesia
Spain
Sweden
Netherlands
Finland
Lithuania
Czech Republic
Canada
Slovakia
Belgium
Portugal
Sudan
Norway
Italy
Greece
China
France
Poland
Cyprus
Hungary
Mozambique
UK
Austria
Luxembourg
Malta
USA
Switzerland
Germany
Ireland
Chile
Mauritius
Russia
Denmark
Estonia
Mexico
Indonesia
Spain
Sweden
Netherlands
Finland
Lithuania
Czech Republic
Canada
Slovakia
Belgium
Portugal
Sudan
Norway
Italy
Greece
China
France
Poland
Cyprus
Hungary
Mozambique
UK
Austria
Luxembourg
Malta
USA
Switzerland
Germany
Ireland
Chile
Figure 5 shows
that the share of
employee’s social
contributions of total
social contributions
is the lowest in the
world as Russia does
not levy such charges
on employees whereas
most countries in the
world does it.
Country Country
11
12. The World Bank survey contains several
other flaws, not only is its theoretical
framework wrong but wrong are also the
actual methodology and the assump-
tions that the survey is based on. The
point is that the World Bank with PWC
has not in fact studied any real data and
instead bases its survey on what would
in a fictive world be the fictitious taxa-
tion of a hypothetical company.
They determine certain parameters for
this fictive company and then ask repre-
sentatives of various countries to opine
what would be the tax burden if such a
company under such and such assump-
tions would operate in the given country.
The business of this hypothetical com-
pany is defined as the production of ce-
ramic flowerpots which it sells at retail.
At the same time it is set that the com-
pany operates in the economy’s largest
business city, which in the case of Rus-
sia would be Moscow, or in case of UK
- London, in Sweden - Stockholm. Thus
to start with the premises of the survey
are totally flawed. It is a very unreason-
able assumption that such kind of busi-
ness would be conducted in these kinds
of European metropolises. There is also
an assumption that the model company
would employee the same amount of
management and staff in each country,
namely: 4 managers, 8 assistants, and
48 workers. There then is the question of
how to define the salaries of the employ-
ees. This has in the fictitious survey been
resolved by determining that the manag-
ers receive an annual salary defined as
‘2.25*income per capita’, the assistants
‘1,25* income per capita,’ and workers
‘1*income per capita.’ By ‘income per
capita’ the World Bank apparently refers
to GDP per capita. But it is a strange as-
sumption to determine salaries in such a
way. GDP has very little, if anything, to
do with salaries. It is even more strange
that for this survey which refers to data
of year 2012 (and is called the 2014 sur-
vey) uses the GDP data of year 2005 to
determine the fictive salaries for year
2012. The GDP per capita for Russia in
year 2012 was 14,037 according to the
proper World Bank, but in the survey
they used the 2005 figure of 5,337 USD,
thus completely distorting any possibil-
ity to a real comparison.
The problem with these totally unre-
alistic assumptions are that in various
countries the rates of taxes and total
tax burden are different for different
levels of income. Thus when the survey
defines the salaries at a completely un-
realistically low level then the tax bur-
den is not properly expressed. It was
already mentioned above that the the-
oretical framework of the World Bank
study was wrong to start with as it,
while purporting to give the “total la-
bor tax rates,” solely included the em-
ployer’s social contribution in the cal-
culations and excluded the employee’s
social contributions and personal in-
come tax which make up the majority of
labor taxes. As Russia has low personal
income taxes and no employee’s social
contributions this already places Russia
at a disadvantage. But then the survey
introduced another flaw by the series of
blatantly wrong assumptions about the
salary levels. As Russia applies a regres-
sive scale on employer’s social contri-
butions, this resulted in the labor tax on
that parameter seeming much higher
than it in reality is. Using realistic sal-
ary assumptions (provided by Awara
Direct Search recruitment agency), the
total salary costs for the given positions
would be 665 thousand US dollars, that
is, more than double the salaries given
for the survey, which was 304 thousand
USD. This more realistic salary level in
turn would yield 18.6% as the total level
of labor taxes (by the flawed method of
only considering the employer’s social
contributions), whereas the wrong as-
sumptions yielded 32.5%, again almost
the double of what more fair calcula-
tions would have yielded.
We have not attempted to analyze how
the figures of the other taxes of the sur-
vey were actually arrived at, but given
these apparent flaws in the labor taxes
we may assume distortions in regards
to them, too. It therefore seems to me
that instead of attempting such a quasi-
scientific survey, the World Bank should
measure the tax burden not in relation
to such a model company fraught with
such numbers of defects in underlying
assumptions and instead calculate the
tax burden as we have done it in the
Awara Global Survey of Total Payroll
Taxes, that is, by directly analyzing the
applicable tax laws to a given level of
salary.
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
12
13. The data for the survey has been mainly de-
rived by way of asking experts from the respec-
tive countries to furnish it. The data refers
mainly to year 2012 but may in some cases
also refer to 2013. The data furnished by the
experts have been verified against from other
sources. We may refer mainly to these sources:
• Worldwide Personal Tax Guide 2012 by EY
• Worldwide Personal Tax Guide 2013-2014
by EY
• KPMG Individual Income Tax and Social
Security Rate Survey 2012
• KPMG Individual Income Tax and Social
Security Rate Survey 2013
In many of the countries that tax rates and
principles vary between regional entities, for
example, states, counties, cities, municipali-
ties. Therefore, the survey refers to the capital
city of each country, except for these cases:
• Canada refers to British Columbia
• USA refers to Illinois
• Switzerland – Zurich
• Italy - Lombardia
We have considered:
• taxes on all salaries, wages and similar re-
muneration
• employer’s statutory social contributions
(statutory plan costs) on pension, unem-
ployment, medical plan or workplace in-
jury insurance, or other similar plan or tax
payments
• statutory social contributions charged
from the employee
• personal income tax and other wage-based
taxes charged on all levels of government
(Federal, state, county, municipal, etc.,
applicable to the relevant country)
We have not considered individual tax deduc-
tions that a person can make from his taxable
income and we have not considered the tax
benefits that are in some countries awarded
to couples and families, and any similar differ-
ences in taxation.
We stress that the survey considers the statu-
tory labour costs and thus does not include
voluntarily benefits that the employer spends
on payroll. (Non-statutory (voluntary) labor
costs which are not directly based on a legal
requirement). Arguably it is not always feasi-
ble to draw a clear line between statutory and
voluntary costs as the voluntary costs may
in some jurisdiction be deemed as costs that
are beyond the discretionary powers of an
employer. This could be, for example, a 13th
monthly salary applicable in some countries
or health care. For example, in the US, em-
ployers cover significant non-statutory costs
for private medical insurance which are not
considered in our survey.
Compensations for vacation (holidays) and
sick leave have not been considered.
We acknowledge that there may be some inac-
curacies concerning the exact data for a given
country but we believe that this cannot have
any significant effects on the grand picture.
We have included the countries in the sur-
vey based on the ready availability of experts
to furnish us with data. We thank the below
listed firms that have assisted us. But we note
that none of the listed firms bare any liabil-
ity for the accuracy of the data because the
method of cross-referencing the data may
have caused us to change a bit the data fur-
nished by the expert firms.
Notesonmethod
AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
13
14. AWARA GLOBAL SURVEY ON TOTAL PAY-ROLL TAXES 2014
EUROPE
Belgium Dumon, Sablon & Vanheeswijck Brussels http://www.dsvlaw.be
Portugal Carvalho, Matias & Associados Lisbon http://www.cmasa.pt/
Italy CBA Studio Legale e Tributario Milano www.cbalex.com
Hungary Bihary, Balassa & Partner Budapest http://www.biharybalassa.hu/
Malta EMD Valletta www.emd.com.mt
Ireland Kane Tuohy Dublin www.kanetuohy.ie
Sweden
Hökerberg & Söderqvist
Advokatbyrå KB
Stockholm http://www.hsa.se/
France
Campbell, Philippart, Laigo &
Associes, SELARL Law Firm
Paris www.parislaw.tm.fr
Norway Advokatfirmaet Sverdrup DA Oslo http://www.sverdruplaw.no/
Denmark Lund Elmer Sandager Copenhagen www.lundelmersandager.dk
Spain Adarve Abogados SLP Madrid http://www.adarve.com/
Cyprus KPMG Limited Nicosia http://www.kpmgcy.tv/
Poland Kalwas & Partners Warsaw http://www.kalwas.pl
Netherlands
Dirkzwager Advocaten &
Notarissen
Arnhem http://www.dirkzwager.nl/
Greece
A&K Metaxopoulos and
Partners
Athens
http://www.metaxopouloslaw.
gr/
Finland Lexia Helsinki http://lexia.fi/
Switzerland Swissotel Krasnye Holmy Moscow www.swissotel.com/moscow
Luxembourg Tabery & Wauthier Luxembourg http://www.tabery.eu/
Slovakia Eastfield Moscow www.eastfield.sk
Lithuania Lextal Vilnius www.lextal.lt
Czech Republic Vyskocil, Kroslak a spol. Prague www.akvk.cz
Germany Alpers & Stenger Hamburg http://www.stengerllp.de/
Estonia Lextal Vilnius www.lextal.ee
Austria
WKO Österreichisches
AußenwirtschaftsCenter
Moskau (Advantage Austria)
Moscow wko.at/aussenwirtschaft/ru
NORTH AMERICA
USA MIT Skoltech Initiative Cambridge Massachusetts web.mit.edu/
USA
American Institute of Business
and Economics
Moscow http://www.aibec.org/
SOUTH AMERICA
Mexico
Pro Mexico Trade and
Investment
Frankfurt am Main/Moscow www.promexico.gob.mx
AFRICA
Sudan Omer Ali Law Firm Khartoum www.omeralilawfirm.com
Mozambique Fernanda Lopes Advogados Maputo www.fla.co.mz
Mauritius BLC Chambers Port Louis www.blc.mu
ASIA
China
HIL International Lawyers &
Advisers
Beijing, Shanghai http://www.hil-law.com/
Macau Legal Macau Lawyers Macau http://www.legalmacau.com/
Indonesia
Embassy of the Republic of
Indonesia Moscow
Moscow
http://web.archive.org/
web/20080616130458/
http://kbrimoskow.org/
embassy.html
14
We thank the below listed firms that have assisted us. But we note that none of the listed firms bare any liability for the accuracy of the data
because the method of cross-referencing the data may have caused us to change a bit the data furnished by the expert firms.