- Highly Qualified Individuals
- Sustainability of Fiscal Policy
The BAK Taxation Index is a sophisticated method for international tax comparisons, which is published by BAK Economics AG and the Centre for European Economic Research (ZEW) in Mannheim. Currently, the BAK Taxation Index project is supported by the Swiss Confederation, Switzerland Global Enterprise (S-GE) along with 15 Swiss cantons.
The most important strengths of the BAK Taxation Index are:
High degree of correlation: The comprehensive approach (inclusion of all relevant types of taxes and all levels of government) and the science-based methodology (cf. corporation/highly qualified individuals methods) make it possible to recognize the total of the actual tax burden incurred.
International comparability: The high quality of the methodology guarantees comparability over the 80 Swiss and international locations covered. By also covering most of Switzerland’s cantons, the BAK Taxation Index is also good for comparisons within Switzerland.
Perspective of the regional location competition: The BAK Taxation Index takes the perspective of a potential domiciled corporation or highly qualified individual. It is precisely these target groups, which are of essential importance in an international competitive tax environment.
Continuity: For over 10 years, we have been taking a measure and evaluating the tax attractiveness of an ever-growing number of locations (cf. publications).
Broad awareness: Because of its superior quality, the BAK Taxation Index enjoys a high degree of public awareness. In particular in Switzerland, it is regularly mentioned in the media (cf. media response). At BAK, we also get feedback from outside Switzerland and increasingly receive inquiries from abroad about our data or methods. Furthermore, the results are used in scientific research and political consulting.
High level of credibility: The project partners BAK Economics AG and ZEW have an excellent reputation in Switzerland and abroad, and their work is perceived as neutral. The credibility of the BAK Taxation Index benefits from this.
The combination of high-quality methodology, topicality and comprehensive geographic coverage as well as active media and public relations work guarantees a high profile and very good usefulness of the BAK Taxation Index project.
Access to all project results: Access to the extensive, non-published reports and documentation, data, graphics and presentations.
Inclusion of the location in the BAK Taxation Index: If a location is not yet incorporated into the BAK Taxation Index, it will be included. Furthermore, the location is then explicitly shown and mentioned in all reports and presentations as well as in all press reports.
Co-determination: One or more location representatives have a seat in the project steering group, which determines the progress of the project.
Individual questions: The BAK Taxation Index is the ideal starting point for location-specific special surveys and analyses related to taxes and or general questions on the fiscal competitiveness of the location. Besides taxation, BAK Economics AG also deals intensively with other location factors, such as accessibility, innovation and quality of life.
If you are interested in learning more about BAK Taxation Index or if you have other questions, we will be happy to help: contact form.