The Effective Tax Burden on Highly Qualified Employees

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  • The Effective Tax Burden on Highly Qualified Employees Book Detail

  • Author : Christina Elschner
  • Release Date : 2006-03-30
  • Publisher : Springer Science & Business Media
  • Genre : Business & Economics
  • Pages : 129
  • ISBN 13 : 379081623X
  • File Size : 32,32 MB

The Effective Tax Burden on Highly Qualified Employees by Christina Elschner PDF Summary

Book Description: 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.

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