Part 1 - AL-Tax

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Table 11.6(Continued)Rank Country Net to gross salary (%)Below average happiness31 China 63.3932 Malaysia 63.0333 UK 62.7435 France 62.3136 USA (New York) 62.1737 Germany (Berlin) 62.0338 Ireland 61.9739 Czech Republic 61.5640 Spain 60.6241 Greece 60.4742 Poland 60.0444 Austria 58.5346 Hungary 56.5747 Australia 55.7750 Netherlands 53.4951 Italy 52.8053 Sweden 47.4855 Belgium 46.02Table 11.7Comparison of tax happiness by income level selected Asian countries€50,000 €100,000 €200,000Rank Income Rank Income Rank Incomeretained (%) retained (%) retained (%)Hong Kong 4 92.20 7 86.10 6 84.00Taiwan 10 84.13 12 77.87 19 69.01Singapore 11 83.96 8 84.19 8 82.49Japan 14 82.75 14 77.54 21 67.25South Korea 16 81.64 20 73.25 22 67.07Thailand 22 77.91 22 72.73 20 67.86China 24 76.54 25 71.18 31 63.39Indonesia 39 60.99 33 66.75 28 65.13Malaysia 41 69.04 38 65.06 32 63.03Australia 42 68.57 47 60.04 47 55.77Turkey 43 68.26 34 66.63 27 65.82India 45 67.70 31 67.02 23 66.68279
International <strong>Tax</strong>ation Handbook11.5 Country analysisTable 11.7 shows the ranking of all the Asian economies that were in the Forbesstudy, as well as the percentage of income retained at the three income levels. At the€50,000 level, seven of the 12 Asian economies had above average tax happiness,since they ranked in the top 28 of a sample population of 56. That number remainedat seven at the €100,000 level, then increased to nine at €200,000. Thus, more thanhalf were above average in terms of tax happiness. However, some countries scoredsignificantly better than others.The rankings also shifted somewhat as the income level increased. Table 11.8shows the shift in relative ranking.The relative ranking of Hong Kong became only marginally worse as incomeincreased, going from 4 at €50,000, then rising to 7 at the €100,000 level, thendropping to 6 at the €200,000 level. Taiwan got consistently worse as the incomelevel rose, as did Japan, South Korea, China, and Australia. Singapore, Thailand,Indonesia, Malaysia, Turkey, and India saw their ranking improve as the incomelevel rose.China barely made it into the above average tax happiness category for the firsttwo income levels, ranking 24th and 25th respectively, and slid into the less thanaverage rankings at the highest income level, in 31st place.Table 11.8Shift in tax happiness as income level increasesRank €50,000 Rank €100,000 Rank €200,000Hong Kong 4 7 6Taiwan 10 12 19Singapore 11 8 8Japan 14 14 21South Korea 16 20 22Thailand 22 22 20China 24 25 31Indonesia 39 33 28Malaysia 41 38 32Australia 42 47 47Turkey 43 34 27India 45 31 23280
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ContentsAbout the editorsAbout the
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IndexBacchetta, P., 242, 246-8Backw
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IndexCorporationsmultinational corp
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IndexEuropean Union (Cont.)cross-bo
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IndexIncome-tax competition (Cont.)
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IndexMonte Carlo simulations, 46, 5
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IndexRevenue-sharing schemes, infor
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IndexTax policies (Cont.)capital-ta
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Part 1 - AL-Tax

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