The Effective Tax Burden on Highly Qualified Employees: An International Comparison
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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.
Format:Paperback
Language:English
ISBN:3790815683
ISBN13:9783790815689
Release Date:February 2005
Publisher:Physica-Verlag
Length:124 Pages
Weight:0.50 lbs.
Dimensions:0.3" x 6.1" x 9.2"
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