The Effective Tax Burden on Highly Qualified Employees

An International Comparison
Erscheinungsjahr 2005
ISBN: 978-3-7908-1568-9
Verlag: Physica

Buch, Englisch, Band 29, 124 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 440 g

Reihe: ZEW Economic Studies

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.

Zielgruppe

Research

Autoren/Hrsg.

Elschner, Christina

Schwager, Robert

Fachgebiete

• Rechtswissenschaften Steuerrecht Einkommensteuer, Lohnsteuer und Kapitalertragsteuer, Kirchensteuer
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvergleichung
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Personalwesen, Human Resource Management

Inhaltsverzeichnis

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.