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The Effective Tax Burden on Highly Qualified Employees : An International Comparison.
・ISBN 978-3-7908-1568-9 soft EUR 49.99
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| 著者・編者 | Elschner, Christina / Schwager, R., |
|---|---|
| シリーズ | ZEW Economic Studies |
| 出版社 | (Physica-Vlg., GW) |
| 出版年月 | 2005 |
| ページ数 | viii, 123 pp. |
| 言語 | ENG |
| ニュース番号 | ＜519-289＞ |
解説
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.