The Effective Tax Burden on Highly Qualified Employers

An International Comparison

  • Christina Elschner
  • Robert Schwager

Part of the ZEW Economic Studies book series (ZEW, volume 29)

Table of contents

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.


Auslandstätigkeitserlaß Effective Tax Burden European Union (EU) Highly Skilled Employees Pensions Personal Tax Burden Tax Burden Tax Competition Taxation

Authors and affiliations

  • Christina Elschner
    • 1
  • Robert Schwager
    • 2
  1. 1.Centre for European Economic Research (ZEW)MannheimGermany
  2. 2.Department of EconomicsGeorg-August-University of GöttingenGöttingenGermany

Bibliographic information