The Effective Tax Burden on Highly Qualified Employees : An International Comparison

Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal sim...

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Main Authors: Elschner, Christina, Schwager, Robert (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Heidelberg Physica-Verlag HD 2005, 2005
Edition:1st ed. 2005
Series:ZEW Economic Studies
Subjects:
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
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245 0 0 |a The Effective Tax Burden on Highly Qualified Employees  |h Elektronische Ressource  |b An International Comparison  |c by Christina Elschner, Robert Schwager 
250 |a 1st ed. 2005 
260 |a Heidelberg  |b Physica-Verlag HD  |c 2005, 2005 
300 |a VIII, 124 p. 22 illus  |b online resource 
505 0 |a Executive Summary -- Aim of the Study -- The Methodology -- Description of Tax and Social Security Systems -- The Effective Tax Burden in the Analysed Countries -- International and Inter-Regional Comparison -- The Importance of Social Security -- Summary and Conclusions 
653 |a Tax accounting 
653 |a Public finance 
653 |a Public Economics 
653 |a Business Taxation/Tax Law 
653 |a Population Economics 
653 |a Tax laws 
653 |a Management 
653 |a Human Resource Management 
653 |a Management 
653 |a Personnel management 
653 |a Population 
700 1 |a Schwager, Robert  |e [author] 
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520 |a Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal simulation model, the attractiveness of 7 EU Member States, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied