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
Published: Heidelberg Physica-Verlag HD 2005, 2005
Edition:1st ed. 2005
Series:ZEW Economic Studies
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
Table of Contents:
  • 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