Title:
The effective tax burden on highly qualified employees : an international comparison
Personal Author:
Series:
ZEW economic studies ; 29
Publication Information:
New York, NY : Physica-Verlag, 2005
ISBN:
9783790815689
Added Author:
Available:*
Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
---|---|---|---|---|---|
Searching... | 30000010098608 | HJ2321 E57 2005 | Open Access Book | Book | Searching... |
On Order
Summary
Summary
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.