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The Effective Tax Burden on Highly Qualified Employees
An International Comparison
Christina Elschner, Robert Schwager
52,95 €
+ 105 points
Description
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.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 124
- Langue:
- Anglais
- Collection :
- Tome:
- n° 29
Caractéristiques
- EAN:
- 9783790815689
- Date de parution :
- 10-02-05
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 155 mm x 234 mm
- Poids :
- 226 g
