The Effective Tax Burden on Highly Qualified Employees An International Comparison /

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 sim...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Elschner, Christina (Autor), Schwager, Robert (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Heidelberg : Physica-Verlag HD : Imprint: Physica, 2005.
Edición:1st ed. 2005.
Colección:ZEW Economic Studies, 29
Temas:
Business enterprises > Taxation.
Business tax > Law and legislation.
Management.
Finance, Public.
Personnel management.
Population > Economic aspects.
Business Taxation and Tax Law.
Public Economics.
Human Resource Management.
Population Economics.
Acceso en línea:Texto Completo
Descripción
Sumario: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.
Descripción Física:VIII, 124 p. 22 illus. online resource.
ISBN:9783790816235
ISSN:1867-2027 ;

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