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.
- ISBN13 9783790815689
- Publish Date 10 February 2005 (first published 1 January 2005)
- Publish Status Active
- Publish Country DE
- Imprint Physica-Verlag GmbH & Co
- Edition 2005 ed.
- Format Paperback
- Pages 124
- Language English