The Effective Tax Burden on Highly Qualified Employees von Christina Elschner | An International Comparison | ISBN 9783790816235

The Effective Tax Burden on Highly Qualified Employees

An International Comparison

von Christina Elschner und Robert Schwager
Mitwirkende
Autor / AutorinChristina Elschner
Autor / AutorinRobert Schwager
Buchcover The Effective Tax Burden on Highly Qualified Employees | Christina Elschner | EAN 9783790816235 | ISBN 3-7908-1623-X | ISBN 978-3-7908-1623-5
Leseprobe

The Effective Tax Burden on Highly Qualified Employees

An International Comparison

von Christina Elschner und Robert Schwager
Mitwirkende
Autor / AutorinChristina Elschner
Autor / AutorinRobert Schwager

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.