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The Effective Tax Burden on Highly Qualified Employees


The Effective Tax Burden on Highly Qualified Employees

An International Comparison
ZEW Economic Studies, Band 29

von: Christina Elschner, Robert Schwager

53,49 €

Verlag: Physica-Verlag
Format: PDF
Veröffentl.: 30.03.2006
ISBN/EAN: 9783790816235
Sprache: englisch
Anzahl Seiten: 124

Dieses eBook enthält ein Wasserzeichen.

Beschreibungen

<P>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.</P>
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.
<P>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.</P>
Comparative study on the taxation of highly qualified employees Detailed analysis of the attractiveness of various European countries from a tax perspective New concept for measuring the effective tax burden on manpower

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