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The effective of tax burden on highly qualified employees : an international comparison / Christina Elschner, Robert Schwager ; Zentrum fur Europaische Wirtschaftsforschung

By: Contributor(s): Material type: TextTextSeries: ZEW economic studies (Wolfgang Franz) ; 29Publication details: Heidelberg : Physica - Verlag , 2005Description: viii,123σ. : διαγ.,πιν. ; 24εκISBN:
  • 3790815683
Subject(s): DDC classification:
  • 21 έκδ. 336.24
Other classification:
  • 11.01.2
Abstract: 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 oldage 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.
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Item type Current library Collection Call number Copy number Status Date due Barcode
Books Books Βιβλιοθήκη ΟΜΕΔ Βιβλιοθήκη Κύρια Συλλογή 336.24 ELS (Browse shelf(Opens below)) 1 Available 031000000859

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 oldage 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.

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