* BAK Taxation Index 2017 for corporations and highly qualified individuals ** Nominal gross domestic product (GDP) Source: ZEW / BAK Economics
Taxation Attractiveness of the Location in an International Comparison
The BAK Taxation Index shows the position of canton Glarus in the international tax competition. The consideration of all relevant types of taxes and the methodological consistency guarantee the comparability of the calculated tax rates. The BAK Taxation Index provides information about the actual tax rates to be paid by corporations and highly qualified individuals and thus registers the tax burden of the target group in the location competition.
Canton Glarus in the BAK Taxation Index 2017
Notes: natural persons: effective tax rate as a percentage of gross wages to achieve a specific after-tax income for single persons and families; legal persons and entities: EATR tax burden (i.e., effective average tax rate) and EMTR tax burden (i.e., effective marginal tax rate); information for the tax rates in the city of Glarus in comparison to the average BAKTaxation Index 2017.The BAK Taxation Average (Ø) is determined by using nominal GDP-weighting from the last 4 years.
Source: ZEW / BAK Economics