Overview
- 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
Part of the book series: ZEW Economic Studies (ZEW, volume 29)
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Table of contents (8 chapters)
Keywords
About this book
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.
Authors and Affiliations
Bibliographic Information
Book Title: The Effective Tax Burden on Highly Qualified Employees
Book Subtitle: An International Comparison
Authors: Christina Elschner, Robert Schwager
Series Title: ZEW Economic Studies
DOI: https://doi.org/10.1007/b138877
Publisher: Physica Heidelberg
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Physica-Verlag Heidelberg 2005
Softcover ISBN: 978-3-7908-1568-9Published: 10 February 2005
eBook ISBN: 978-3-7908-1623-5Published: 30 March 2006
Series ISSN: 1615-6781
Series E-ISSN: 1867-2027
Edition Number: 1
Number of Pages: VIII, 124
Number of Illustrations: 22 b/w illustrations
Topics: Business Taxation/Tax Law, Management, Public Economics, Human Resource Management, Population Economics