The Effective Tax Burden on Highly Qualified Employees
An International Comparison| By: | Christina Elschner; Robert Schwager |
| Publisher: | Springer Nature |
| Print ISBN: | 9783790815689 |
| eText ISBN: | 9783790816235 |
| Edition: | 0 |
| Copyright: | 2005 |
| Format: | Page Fidelity |
eBook Features
Instant Access
Purchase and read your book immediately
Read Offline
Access your eTextbook anytime and anywhere
Study Tools
Built-in study tools like highlights and more
Read Aloud
Listen and follow along as Bookshelf reads to you
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.