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

MARC

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024 7 |a 10.1007/b138877  |2 doi 
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100 1 |a Elschner, Christina.  |e author.  |4 aut  |4 http://id.loc.gov/vocabulary/relators/aut 
245 1 4 |a The Effective Tax Burden on Highly Qualified Employees  |h [electronic resource] :  |b An International Comparison /  |c by Christina Elschner, Robert Schwager. 
250 |a 1st ed. 2005. 
264 1 |a Heidelberg :  |b Physica-Verlag HD :  |b Imprint: Physica,  |c 2005. 
300 |a VIII, 124 p. 22 illus.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
490 1 |a ZEW Economic Studies,  |x 1867-2027 ;  |v 29 
505 0 |a Executive Summary -- Aim of the Study -- The Methodology -- Description of Tax and Social Security Systems -- The Effective Tax Burden in the Analysed Countries -- International and Inter-Regional Comparison -- The Importance of Social Security -- Summary and Conclusions. 
520 |a 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. 
650 0 |a Business enterprises  |x Taxation. 
650 0 |a Business tax  |x Law and legislation. 
650 0 |a Management. 
650 0 |a Finance, Public. 
650 0 |a Personnel management. 
650 0 |a Population  |x Economic aspects. 
650 1 4 |a Business Taxation and Tax Law. 
650 2 4 |a Management. 
650 2 4 |a Public Economics. 
650 2 4 |a Human Resource Management. 
650 2 4 |a Population Economics. 
700 1 |a Schwager, Robert.  |e author.  |4 aut  |4 http://id.loc.gov/vocabulary/relators/aut 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer Nature eBook 
776 0 8 |i Printed edition:  |z 9783790822113 
776 0 8 |i Printed edition:  |z 9783790815689 
830 0 |a ZEW Economic Studies,  |x 1867-2027 ;  |v 29 
856 4 0 |u https://doi.uam.elogim.com/10.1007/b138877  |z Texto Completo 
912 |a ZDB-2-SBE 
912 |a ZDB-2-SXBM 
950 |a Business and Economics (SpringerNature-11643) 
950 |a Business and Management (R0) (SpringerNature-43719) 

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